緣於第二次世界大戰結束的戰後嬰兒潮老化，以及全球人口增長，以
及COVID-19大流行對死亡人數增加的重大影響，殯葬產業火化產生的碳
排放量增加超過最初預期。為實踐《京都議定書》和《巴黎協定》對於
2050年實現淨零之碳中和目標，本研究檢視了有關埋葬方式在碳排放方面
差異的文獻，並進行了逐步分析。以每5年為一期，利用趨勢變化中的遞
迴關係來分析1990年到2050年的解決方案序列。透過收集全球每年的死
亡人數，並以每具遺體平均產生碳排放量245公斤設算後，我們將這些數
據與2050年之前的年二氧化碳排放量和全球人口進行分析比較。此外,
還分析了火葬和冰葬的結果並進行比較，構建比較優勢模型。這項研究的
結果表明，冰葬(Cryomation)比火葬更節能，對碳減排的影響更大，因為
它不需要防腐或棺材等碳排放元素。因此，冰葬可以有效減少對環境的破
壞。對殯葬行業採取適當的策略來推廣冰葬，可以實現環境保護和永續發
展的目標。

As a result of the global population growth since World War II, and the major impact of
the COVID-19 pandemic on the increase in the number of deaths, carbon emissions resulting
from cremations in the funeral industry have increased by more than initially expected. In
order to achieve the goal of the Kyoto Protocol and the Paris Agreement, to reach net-zero
carbon neutrality by 2050, in this study, we comprehensively examined the literature on the
differences in burial methods in terms of carbon emissions, and undertook stepwise analysis
of the solution’s sequence from 1990 to 2050 using the recurrence relations in the trend
changes using 5-year intervals. By collecting the annual number of global deaths and
calculating the average carbon emissions per death to be 245 kg, we analyzed and compared
these data with the annual carbon dioxide amount and global population until 2050. In
addition, the results for cremation and Cryomation were analyzed and compared to construct a
model of comparative advantage. The results of this study show that Cryomation is more
energy efficient and has a greater impact on carbon emission reduction than cremation
because it does not require carbon emission elements such as embalming or coffins. Thus,
Cryomation can effectively reduce damage to the environment. Taking appropriate strategies
for the funeral industry to promote Cryomation can achieve the goals of environmental
protection and sustainable development.

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