摘要 近二十年來,國際貿易順差為我國帶來的大量的外匯存底和產業原物料之供應,促成了台灣的經濟奇蹟,可以說是我國經濟成長立國之本。近五年來,在環保與貿易的緊密結合的時代趨勢下,為了提高本國產品的國際競爭力,產業界在發展工業拓展商機的同時,對於環保的議題也日漸加以注重。因此1996年國際標準組織推出環境管理認證後,對企業界造成極大的衝擊。本研究將台灣分為北、中、南、東並透過對已實施ISO14001環境管理系統之廠商進行問卷調查,並進行跨區域的分析與比較。探討ISO14001環境管理系統之推行對我國各地區之產業在經濟、環境和永續發展等三方面有否實質助力。研究發現台灣地區內電子、金屬、化學、塑化、電機、汽車等產業所受到的環境保護關注比其他各產業為高,而造成這興產業成為國內ISO14001推行的先驅產業。 在回收廠商問卷之基本資料的交叉比對後,發現國內廠商環保意識已由以往消極被動的態度,轉為積極主動地推行環境保護措施,達到永續發展的目標。在各項績效指標的分析上,企業實施ISO14001環境管理系統,確實對企業的整體經營有正面的顯著性幫助,尤其是在企業的管理績效與環保績效方面最為顯著,營運績效次之,財務績效再次之。在結構方程模式的分析中,管理績效的提昇主要受到外在的壓力的影響,環保績效則來自資能源善用的內在因素影響,進而由資能源善用所帶來的成本節約提高了財務績效,經過進一步探討相關因子後,了解到在營運績效方面的關鍵推動力為企業本身之創新能力。最後在潛在變數的分析上,經由跨區比較後,本研究發現管理績效及環保績效都與公司營運績效呈現相輔相成的關係。所以企業在追求營運績效的提昇而採用ISO14001之認證時,對這兩種績效應該同等重視、齊頭並進,符合永續發展原則。建議政府及相關單位亦繼續推動該項認證。
Abstract In the past decade, issues of environmental management system of ISO14000 have gained worldwide attention. This may be attributed to the irregular severe weather and frequent natural disasters suffered by all mankind recently. The causes of the irregular weather change may partially be attributed to human’s daily and manufacturing activities that release lots of hazardous gas, concert wastes that pollute the atmosphere and our environment. In order to set up a series of standards for industries to improve their environmental performance, the International Organization for Standardization (ISO) announced a series of criteria for environmental management system, ISO14001, in 1996. This study performs an empirical research on the effects of attaining ISO14001 certificate for factories located in Taiwan. In order to apply Structural Equation Modeling in this study, computer software of linear structure relation (LISREL) are conducted on 408 factories’ correspondent survey data from our empirical results, we found that the holding of ISO14001 certificate does have significant and positive effects on a company’s management administration, environmental performance, and public relationship, but its financial impacts are barely significant. After making a cross-regional comparison of the analysis on latent variables, the results show that both management administration and environmental performance have a close relationship with operation performances. A general conclusion is that in order to improve firms’ administrative, operational and environmental performances, it is worthwhile for the governmental authorities to advocate ISO14001.
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