溫室氣體盤查登錄法制比較:查驗機構的地位及倫理規範 | 台灣環境資訊協會-環境資訊中心

溫室氣體盤查登錄法制比較:查驗機構的地位及倫理規範

2012年08月27日
作者:陳伯翰(執業律師、環保署認證溫室氣體查驗人員)

圖片節錄自路透社,Sheng Li攝。

因為溫室氣體之盤查乃新興之議題,事業就其溫室氣體之排放量進行盤查,因對於盤查方法及規範內容之解釋及認知可能與國家溫室氣體之管制主管機關有落差,因此不論我國或澳國皆賦予查驗機構於溫室氣體盤查機制上協助國家查核的作用,其地位如同查證企業財務報告的會計師。從而,查驗機構的公正性及其相關機制設計,亦將影響溫室氣體盤查結果的正確與否。因此,對於查驗機構的倫理規範及其違反時之責任,亦為相關法制建立時不可不察的關鍵。

(一)我國採取之倫理規範屬行政指導且內涵有待明確

我國溫室氣體排放減量法草案第11條第3項規定,事業就其盤查資料規定必須經由查驗機構完成查證,始得登錄。換言之,事業必須經由查驗機構出具查證總結報告,始符合登錄要求。
就查驗機構之管理,我國行政院環境保護署所訂定之「行政院環境保護署管理溫室氣體查驗機構作業原則」主要乃在處理查驗機構的設立程序,就設立後之查驗作業乃僅以「查驗機構依本作業原則向本署提出之申請文件資料,明知不實之事項而提出,或其申請文書為虛偽記載者,依刑法相關規定辦理。」引為規範。

至於查驗機構的公正性,行政院環境保護署就其利益迴避之要求,係由「溫室氣體查驗指引」為例示說明:1.查驗機構或人員曾參與該查驗案件之相關事宜,包含簽訂合作協議、提供仲介或顧問服務。或; 2.查驗機構或人員在過去3年間,曾輔導該事業執行溫室氣體排放量盤查、或協助建制溫室氣體管理系統。或;3.查驗人員過去3年內曾受聘於該事業。或; 4.查驗人員於該查驗案件結案後 1 年內,受聘於該事業並擔任有給職之職位。或; 5.查驗機構或人員與該事業之間有確/查證行為以外的密切商業利益關係。

就查驗人員有違反利益迴避的情形,查驗指引就其違章責任規定:「經查發現下列情形之一時,本署得取消或廢止查驗人員資格:因執行業務違法或不當,情節嚴重者。」其執行業務不當外,尚符合情節嚴重的情形下,環保署始行使其查驗人員資格之廢止權限。

至目前為止,我國就查驗人員倫理規範及其責任規定,已有三個面向的法律問題,於強制盤查登錄制度施行時,若未能妥善處理,將導致爭議:

1. 涉及查驗資格存廢應規定應由法規命令為之

對於查驗人員及查驗機構之倫理規範及其責任,因涉及查驗人員及機構之資格存廢,將對其產生法律上利益之影響,依釋字第443號解釋以降的法律保留原則,應由法規命令之層級定之。然而,環保署所頒定之查驗指引,其僅為實現溫室氣體先期及抵換專案之目的內,以輔導、協助、勸告、建議或其他不具法律上強制力之方法,促請申請者為一定作為或不作為之行政指導行為而已。因此,為避免後續爭議,環保署理應依據行政程序法之規定,就查驗指引之內容調整為行政命令,並依據行政程序法之規定為草案之預告甚至舉行聽證程序,以符合法律保留則及行政程序法相關程序規定。

2. 「密切商業利益」「情節嚴重者」等不確定法律概念有待進一步釐清

依據行政程序法第5條,行政行為應具體明確,其旨在避免受規範者無法預見其行為是否受到規範而無所適從。因此,行政行為明確性原則,亦為法治國家之重要法律原則。然而,從查驗指引目前的規範中,卻可以觀察到許多不確定法律概念,例如:「密切商業利益」「情節嚴重者」,究竟在多少金額之何種類型之商業活動往來可以稱為密切商業利益,又超過多少金額又可被稱為情節嚴重者,實無從得知。為避免溫室氣體查驗機構之資格存廢全然懸於環保署一念之間,相關倫理規範之明確性,尚有待溫室氣體查驗機構與環保署間進一步溝通與釐清。

3. 查驗人員之違法行為與查驗機構之連帶責任歸屬不明

目前查驗指引雖然已分別就查驗人員與查驗機構個別之倫理規範及其責任皆有涉足。然而,查驗指引中卻亦表明:「在資格核可有效期間內,查驗機構與人員應持續遵守本署相關規定,若經本署發現違反相關規定者,本署得取消或廢止查驗機構與人員資格。」究竟查驗人員個人違反利益迴避之情形,是否將直接導致查驗機構資格廢止的連帶責任,亦或是查驗機構須有未盡監督管理義務之情形,始須受不利處分,仍有待釐清。

(二)澳國採取之倫理規範為行政命令且內涵較明確多元

相較於我國溫室氣體盤查採強制查驗的立法體制,澳國申報程序的設定上,「國家溫室氣體及能源申報法」亦就查驗機構訂定設立條件,但不強求盤查必須經過查驗機構查證。然而,政府依該法Section 731基於合理懷疑,仍得向控制公司指定特定查證機構重新進行盤查。就查驗機構的管理上,澳國政府所制定之「國家溫室氣體及能源申報管制規則」(National Greenhouse and Energy Reporting Regulations)不但設有下列的管制措施,並得將違規的查驗機構停權六個月2並於未仍改善之情形得予以撤銷設立3

1.委託同業為查驗機構合規性之行政調查

相較於我國對於查驗機構之行政調查,因未經法律授權,可能必須由環保署親自為之的情形,為確保查驗機構得忠實履行其職責,於溫室氣體及能源查驗工作完成後五年內4,澳國的「溫室氣體及能源資料室」(Greenhouse and Energy Data Officer)得指定其所屬公務人員或其他經設立之查驗機構,或是其他學養與查驗機構相當之人士對特定查驗機構進行調查。並且調查人員得審閱被調查機構據以支持其查驗報告的相關文件,被調查機構必須提供其合理協助5

2.設立查驗機構倫理規範

行為規範中當然包含了公正、客觀及專業操守等原則性要求,但也涵蓋在業務推展時,不得與其他查驗機構作欠缺實質根據的比較,也不得提供將侵害查驗業務獨立性的服務。6其中當然也涵蓋了利益迴避規範:當查驗機構的專案主持人發現自己或其他專案查驗人員有利益衝突的情形,若利益衝突的狀態於21日內尚未停止,則應於7日內免除該查驗人員的職務,並通知溫室氣體及能源資料室。7所謂利益衝突的定義,也藉由條列的方式來限制查驗人員與被查驗事業的財務關係及身份關係(包括借貸、保證、投資或具有特定家庭成員、公司職務等關係),並設有例外規定。8其中為我國查驗指引中未為規範,且值得一提者為:查驗專案主持人不得連續五年擔任同一事業之查驗計畫主持人,且須相隔兩年以上始得再為擔任9

3.查驗機構必須就其查驗作業投保責任保險

查驗專案主持人必須就其查驗作業及報告行為投保責任保險,國家溫室氣體及能源申報管制規則亦分別就專案主持人是單獨執業或合夥執業,設定最低投保額度。該保單內容必須涵蓋所有該專案主持人實施查驗作業的民事法律責任及相關訴訟費用10

肆、評析

就盤查及登錄的程序面向上,我國採取強制查驗的取向;而澳國雖然非採強制查驗的方式,但澳國政府為貫徹查驗機構之公正性職能,對於查驗機構所施加之壓力甚為多元而嚴格。從同業間之行政檢查、較為完整而明確的倫理規範以及強制投保,都是我國值得借鏡的方案。我國既然採取強制查驗的取向,對於查驗機構之公正性較澳國而言更為仰賴,是相關規範亦應由主管機關藉由行政命令(當然也必須符合法定程序的要求)予以補充其法律效力,而非僅以「溫室氣體查驗指引」此項行政指導為之。

此外,在查驗人員及機構的責任上,亦可參考採取漸近式的資格存廢方式,在廢止前或可先為停權並接受調查;並且就利益迴避中的商業利益規定,亦可考慮澳國將商業活動分類,並且針對不同商業活動有所限制,並分別設有容許的例外規定,而使得查驗機構得以明確遵循。

註釋:

1.Section 11 provides:
(1)This section applies if the Greenhouse and Energy Data Officer has reasonable grounds to suspect that a registered corporation has contravened, is contravening, or is proposing to contravene, this Act or the regulations.
(2) The Greenhouse and Energy Data Officer may, by written notice given to the corporation, require the corporation to:
(a) appoint:
(i) an external auditor of its choice; or
(ii) if the Greenhouse and Energy Data Officer specifies an external auditor in the notice—that external auditor; and
(b) arrange for the external auditor to carry out an external audit on one or more aspects of the corporation’s compliance with this Act or the regulations…"

2.Regulation 6.29 provides:"The Greenhouse and Energy Data Officer may suspend the registration of a registered greenhouse and energy auditor under regulation 6.30 if the auditor has:…”

3.Regulation 6.33 provides:”A registered greenhouse and energy auditor may be deregistered by the Greenhouse and Energy Data Officer:
(a) under regulation 6.35 or regulation 6.36; or
(b) if requested by the auditor — under regulation 6.37.”

4.Regulation 6.42(1) provides:”A person undertaking an inspection under this Subdivision (the inspector) must act independently in relation to a registered greenhouse and energy auditor (the auditor) whose performance is being inspected under this Subdivision.”; Regulation 6.39(2) provides:”The inspection may be conducted up to 5 years after the completion of the audit.”

5.  Regulation 6.44 provides:”A registered greenhouse and energy auditor who receives a notice under this Subdivision must provide all reasonable facilities and assistance to the person undertaking the inspection for an effective inspection.”

6.Regulation 6.46(1) provides:”A registered greenhouse and energy auditor must abide by the principles set out in:
(a)subregulations (2) to (7) — while preparing for, carrying out, or assisting in carrying out, a greenhouse and energy audit or a CFI audit and in preparing audit reports; and
(b)subregulations (8) and (9) — when the auditor is engaged in marketing or self-promotion as a registered greenhouse and energy auditor; and
(c)subregulation (10) — in relation to other audit team members if the auditor is an audit team leader; and
(d)subregulation (11) — in other situations not specifically mentioned above.”

7.Regulation 6.47(3) provides:” If:
(a)the audit team leader is carrying out the audit; and
(b)a conflict of interest situation exists in relation to the audited body while the audit team leader is the audit team leader for the audit; and
(c)the conflict of interest situation exists in relation to the audit team leader; and
(d)on a particular day (the start day) the audit team leader becomes aware that the conflict of interest situation exists; and
(e)at the end of the period of 21 days from the start day the conflict of interest situation remains in existence;then the audit team leader must cease to be the audit team leader within 7 days after the end of that period and notify the Greenhouse and Energy Data Officer and the audited body in writing accordingly.”

8.Regulation 6.54(1)(2) provides: "
(1)This subregulation applies if:
(a)The audit team leader is carrying out a greenhouse and energy audit or a CFI audit; and
(b)a relevant item of the table in subregulation 6.56 (2) applies to a person covered by item 3 or 5 of the table in regulation 6.55 while the audit team leader is carrying out the audit as audit team leader; and
(2) The audit team leader must, before the end of the period of 21 days after the start day, apply under regulation 6.71 for an exemption from the requirements of this Subdivision for the circumstances."

9.Regulation 6.58(a)(b)(c) provides:” A registered greenhouse and energy auditor must not be the audit team leader for a greenhouse and energy audit or a CFI audit at a particular time if, within 2 years prior to that time, the auditor has worked with the audited body:
(a)to develop monitoring methodologies for greenhouse gas emissions or energy for the audited body; or
(b)undertaking appraisals of greenhouse gas liabilities or assets of the audited body; or
(c)to provide technical assistance to the audited body to develop monitoring methodologies for greenhouse gas emissions or energy for the audited body;...”;
Regulation 6.59(3) provides:” Between each set of 5 consecutive greenhouse and energy audits, there must be at least 2 successive greenhouse and energy audits carried out in relation to the audited body for which the audit team leader was not the audit team leader.”

10.Regulation 6.60(1) provides:” The audit team leader in relation to a greenhouse and energy audit or a CFI audit must have indemnity insurance that complies with the requirements of this regulation while preparing for and undertaking the audit and in preparing the report on the audit.