The purpose of this research is to start from the classification of waste in government regulations, explain the current waste treatment situation in Taiwan, and then take a case company as an example to discuss the business strategy and social contribution of the waste treatment industry. The business strategies and social contributions of this type of industry usually receive less attention and discussion, but their importance is no less than ordinary normal commodity industries. This study thoroughly explores the strategies of waste treatment associations and companies, which are different from other industries in terms of operation and management, and the less well-known social contributions of the waste treatment industry.