企業運用環境管理提昇競爭力之研究－以ISO14000為例

Gaining Competitive Advantages by Implementing Environmental Management System (ISO 14000 )

黃萬居(Wan-Chu Huang)

指導教授 ： 洪明洲

國立臺灣大學/管理學院/高階公共管理組/碩士(2004年)

https://doi.org/10.6342/NTU.2004.01986

摘要

由於地球環境不斷受到污染與破壞，人類正面臨有史以來最嚴重的威脅，環境保護成為普世價值！各國政府訂定許多嚴格的環保法令，而國際環保公約也逐一實施，國內外之環保規約對企業均造成直接的衝擊，企業必須面對嚴苛的挑戰！
許多企業仍存在著傳統的看法，認為企業勵行環保措施將產生另外的成本，導致更高的價格並削減了企業競爭力。Porter & Linde(1995)指出環保與競爭力對立的靜態觀點是錯的，事實上企業是在一個動態的競爭世界中運作，只有積極地去研發創新，在生產與消費的過程中，從製程改善、減廢、回收、再利用，去毒化等不斷努力，而達到提高資源生產力，將帶給企業競爭力。
國內外某些公司已開始實施企業環境管理，來提昇資源生產力，提高工安環保績效，達到降低成本，提高競爭力，並達到維護地球環境之社會責任。企業實施環境管理，大多依循國際標準組織(ISO)1992年公布的ISO14000環境管理系列。1996年ISO140001環境管理系統指引公布後各國均積極推動，這是自發性之企業環境管理，以追求企業永續發展，提升競爭力為目標。
有關企業運用環境管理提昇競爭力之研究方與未艾，本研究乃針對國內三家企業－台電公司台中電廠、正隆紙業大園廠及大同公司進行實證分析，介紹三家公司實施環境管理之概況與績效，本研究採深度訪談及實際觀察法，並以Scott(1992)的創新組織要素來探討三家個案公司在「綠色創新」與「創新組織管理」的關係。
本研究發現：(一)環保法令、國際環保公約是企業綠色競爭力的主要壓力與創新因素。(二)勵行環保，因創新而產生效益，可降低成本，並提昇競爭力。(三)決策高層重視環保，設立專責組織，全面實施環境管理是成功之要素。(四)淺綠型之創新研發仍是大多數企業較易實施，也易有成效之方式。(五)企業實施環境管理，可以得到許多無形效益。(六)企業環境績效與財務績效之間的關聯尚難証明。但若無環境績效，將影響財務績效。
本研究建議(一)我國之中小企業宜加強實施企業環境管理，以適應綠色供應鏈之發展。(二)ISO14001驗證廠商應加強守規性表現。(三)大型企業、國際性企業要加強因應國際環保公約之能力(如歐盟WEEE及ROHS)。(四)積極推動綠色消費。(五)持續推動企業環境報告，使非財務資訊揭露成為公司治理之一環。

關鍵字

組織創新 ； 綠色創新 ； ISO14000 ； 競爭力 ； 環境管理

並列摘要

The continuous uprising of environmental pollution has brought the most severe threats ever to the human beings. Environmental protection has become a global issue that leads to the adoption of more stringent standards and regulations by many countries. Those established regulations doubtlessly imposed impacts and challenges to most enterprises worldwide.

Most enterprises still consider that environmental protection approaches generate financial burdens, and consequently lose the competitive advantages. However, the concept that environmental protection always counteracts with financial benefits was considered a myth by Porter & Linde in 1995. They pointed out that, in the dynamic market enterprises can increase their competitiveness through proactive innovations in cleaner production, waste minimization, reuse, recycling, and substitutions with less toxic materials.

Some enterprises have recognized their obligations to protect the earth and started implementing environmental management system, to increase the resource utilization, enhance occupational safety, and intensify environmental protection related work, to increase the competitiveness. Since the ISO 14001, the Guidance of Environmental Management System, was promulgated in 1996, enterprises have voluntarily implemented it to achieve the goal of sustainable development and increase competitiveness.

This study analyzed three domestic companies – Taiwan Power Company (Taichung Plant), Cheng Loong Corp. (Tayuan plant), and Tatung Company, to reveal the status and effect of their environmental management system. Combined with the personal interviews and on-site analysis, this study followed the principles of innovative organization (Scott, 1992) to investigate the effect of “Green Innovations” and “Innovative organization management” in these three companies.
The results are revealed as follows:
(1)The major motivations of the “green innovations” are the environmental regulations and international environmental protocols.
(2)The efficiency generated by “green innovations” makes the enterprises cost-effective and then the competitiveness is lifted.
(3)The commitment of top executives, the establishment of specific organization, and the execution of environmental management are critical to the success.
(4)Light green innovations are easier and more effective for most enterprises.
(5)Some intangible benefits can be generated during the application of environment management system.
(6)Although there is no relevant evidences illustrate the interaction between environmental efficacy and financial status, the poor environmental efficacy will affect the financial status.

According to this study, the following recommendations can be illustrated:
(1)Implementing the environmental management system to cope with the development of green supply chain by domestic small to medium-sized enterprises.
(2)Emphasizing the importance of the law one the ISO 14001 registrar.
(3)Preparing large-scale and international enterprises to keep abreast with the international protocols (e.g., EU WEEE and ROHS. KOYTO PROTOCOL)
(4)Proactively promoting the green consumption.
(5)Continuously promoting the reveal of non-financial report including environmental information

並列關鍵字

competitive advantages ； environmental management ； ISO 14000

參考文獻

13.行政院環境保護署(2003)，環保標章政策白皮書，環保署印。（未出版）

29.陳國棟編(2004)，產業環境會計制度參考資料，行政院環境保護署印。（未出版）

31.溫肇東、陳泰明(1997)，＜台灣的綠色創新組織初探＞，《台大管理論叢》，第八卷第二期。

36.經濟部工業局編印(1997)，《ISO 14000系列－工廠環境管理系統簡介》。

5.中華民國企業永續發展協會譯(1998)，貿易、環境與永續發展，台北BCSD出版，譯自Trade, Environment and Sustainable Development WBCSD。