本研究旨在說明國內於淨零排放議題上之背景與挑戰，尤其是中小型企業在進行低碳轉型方面所面臨之問題。國際上對於淨零排放之趨勢以及碳邊境調整機制之重要性越趨高漲，其中尤以金屬加工製程對於溫室氣體排放之影響更為重視。砂芯鑄造製程是金屬加工製程中一重要步驟，其涉及大量燃料燃燒和氣體排放。根據ISO 14064－1:2018規範，砂芯鑄造可歸類為直接排放中之直接燃燒排放。砂芯鑄造中使用的燃料主要是天然氣，其排放可通過排放係數法計算。然而，該方法僅針對其燃料進行考量，製程中可能產生其他氣體排放的情況，若涉及製程之排放，其砂芯材料之燃燒等皆須要納入考量。因此，進一步之排放計算需要相關的實驗數據或測量來源。針對金屬製造過程中之砂芯鑄造製程所涉及之溫室氣體排放，本研究進一步提出其盤查與評析之方法。最後，於製程廢氣碳排鑑別之分析技術，本研究整理包括質譜儀和火焰離子化偵測器等。相關論點及成果盼可作為國內中小企業於淨零排放議題上之參考資訊，亦在砂芯鑄造盤查過程提供有效解決方案和管理方法，以期許減少溫室氣體排放。

The aim of this study is to illustrate how to achieve net-zero emissions in Taiwan, particularly on the problems faced by small and medium-sized enterprises (SMEs)in their low-carbon transformation. The global trend towards net-zero emissions and the increasing importance of carbon border adjustment mechanisms have set a benchmark, with particular emphasis on the impact of greenhouse gas emissions produced by metal processing. Sand core casting is an important step in metal processing, involving significant fuel combustion and gas emissions. According to the ISO 14064-1:2018 standard, sand core casting can be classified as direct combustion emissions within Category 1. The fuel primarily used in sand core casting is natural gas, and its emissions can be calculated using emission factors. However, this method only considers the fuel used, and it fails to account for other gas emissions that occur during the process. To make the study more complete, the combustion of sand core materials should also be taken into consideration. Therefore, further emission calculations require relevant experimental data or measurement sources. In response to the greenhouse gas emissions associated with sand core casting in the metal process, this study compiles methods including mass spectrometry and flame ionization detectors as the analysis techniques to identify carbon emissions in exhausting gases process. The relevant arguments and findings can serve as reference information for domestic SMEs on the issue of net-zero emissions, as well as provide effective solutions and management methods in the sand core casting investigation process so as to reduce greenhouse gas emissions.