企業永續水資源績效指標與模糊評量制度研究

近年氣候變遷劇烈，環境永續議題帶動企業專注永續環境策略經營，然企業對於環境議題的認知大都僅止於揭露，相較無深入投資企業環境永續目標，此大可歸因於企業之永續（CSR）或環境社會公司治理報告書（ESG）缺乏完整且可評比之議題（Material Topics），也忽視ESG中環境真正代表意義，故企業的環境表現績效無法反映於減輕地球環境變遷，為此本研究先專注產業使用水資源為主題，以永續觀點研擬水資源永續績效指標，其後再運用層級分析法（Analytic Hierarchy Process, AHP）建立水環境績效指標之相對重要性權重，經文獻分析與環境專家諮詢建立「水資源使用」、「水資源來源」、「廢水排放」及「水資源管理計畫」四大議題（Issue）及26項指標（Indicator），以AHP法得到排序前五項指標及絕對權重占比分別為「廢水減量減毒計畫（16.46%）」、「廢水回收計畫（10.52%）」、「用水密集度變化（7.74%）」、「節水計畫（7.17%）」及「廢水再生計畫（6.73%）」；另為評量企業CSR或ESG的環境議題表現績效，以產業使用環境水資源為負面作為，以使用及產生再生水為正面作為，並就揭露議題的質化與量化特性，研擬模糊評量方法及球型統計評量模式，以此發展的水資源績效評量制度，做為產業自我檢核之參考，研究結果有助產業調整永續水環境議題管理計畫，發展正面積極作為，以達產業CSR或ESG永續水資源之環境意義。

關鍵字

水資源績效指標；績效評量；層級分析法；模糊質化評量

並列摘要

Recent issues arising from climate changes have prompted industries to improve environmentally sustainable management planning and practices. However, while companies disclose environmental data in their domain; they have not adequately attended to the ultimate goal of environmental sustainability. This shortcoming can be attributed to a lack of complete, consistent reporting guidelines in corporate social responsibility (CSR) or environmental, social, governance (ESG) that enable comparisons among companies within the same sector. The current material topics in CSR/ESG have not reflected the core spirit of environmental sustainability. Our research focuses on the water resource issues crucial to vast industrial activities in economic development and environmental quality. Four water resources issues are proposed that include quantity of water resource, source of water resource, wastewater treatment, and strategy of water resource. Being developed under these issues are 26 material topics (indicators). The analytic hierarchy process (AHP) method is applied to prioritize these themes and issues with expert inputs from the government, industry, and academia. The results of AHP analysis show that the first five topic indicators are strategy of reducing wastewater quantity and quality (16.46%), strategy of recycle-wastewater (10.52%), changing of product's water required in the past five years (7.74%), strategy of water conservation (7.17%), and strategy of reclaiming-wastewater (6.73%). Spherical statistical model and fuzzy model have been developed for assessment of disclosed quantitative data and qualitative management plan in order to quantitatively evaluate company environmental operation and management performances. These environmental assessment models are a valuable tool for a company to assess its own performances on water resources-related material topics and to adapt its priority action for meeting the ultimate goal of CSR and ESG reporting.

並列關鍵字

water resource performance indicator ； performance evaluation ； analytic hierarchy process ； fuzzy qualitative evaluation

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