臺灣博碩士論文加值系統

近年來，人們於生活的同時，除了滿足自身需求之外，也漸漸開始關心週遭的環境，並重視許多人類活動對於環境的影響。隨著各項國際公約與各國環保規章的制定，企業紛紛欲改善其管理系統，其中，ISO14001認證是目前於產業界中較為普及的環境管理系統(Environmental Management System, EMS)。然而，企業投入資源進行綠色相關管理活動之時，須檢視其為企業所帶來的效益或影響為何，因此，本研究以投入綠色供應鏈活動，並獲得相關綠色獎項的企業為標的，進行深入的探討，以了解企業實施ISO14001認證對其績效之影響。

本研究以平衡計分卡(Balanced Scorecard, BSC)作為績效評估的架構，並加入環境面的指標因素，分別從財務、顧客、內部流程以及學習成長四大構面，來分析比較已實施與未實施ISO14001認證之企業，其績效表現的差異，藉以了解ISO14001認證對於企業績效之影響。

本研究以個案研究法作為研究方法，資料來源為公司實地訪談與次級資料收集，透過訪談四間不同產業的企業，瞭解企業當前營運之績效表現，並進行跨個案分析，嘗試發掘企業導入ISO14001與否其績效表現的共通與相異之處。

本研究發現企業實施ISO14001認證在財務構面上能有效降低汙染處置成本，且由於認證本身的特性，尤其在顧客構面上提升企業形象，並且於學習成長構面中建置環境管理系統，進而有助於提升企業內部流程構面上的績效表現。

本研究對於學術上的貢獻是將平衡計分卡應用於環境議題，並歸納出ISO14001認證對於企業績效之影響。在實務的貢獻上，本研究提供欲進行綠色經營活動或欲改善現有綠色活動之企業一個參考依據，讓企業更清楚實施ISO14001環境管理認證後，分別於財務、顧客、內部流程以及學習成長四個構面產生那些效益與影響，以作為評估比較之範例。

In recent years, people are getting more concerned about environments and the impacts of human activities on them. In addition, with the emergence of international agreements and regulations, corporates are putting more emphasis on enhancing their management systems. Among all, ISO14001 is currently a popular Environmental Management System (EMS) in industries. Enterprises, however, should evaluate the cost and benefit thoroughly when they invest in green supply chain management. This research uses corporates which were devoted in green supply chain activities and got awards as references, and it will further investigate into how ISO14001 influences the performances of corporates.
This study uses the Balanced Scorecard (BSC) and additional environmental indicators as major structure of performance evaluation. It will analyze the performance differences between ordinary corporates and those which have adopted ISO14001 from financial, customer, internal process, and learning and growth perspectives respectively.
This research is based on case study method, and uses both onsite interviews and secondary resources of four corporates in different industries to understand their current performances. Besides, it will conduct cross-case analysis to discover the similarities and differences between normal corporates and those which have adopted ISO14001.
The result indicates that ISO14001 can effectively reduce pollution treatment cost in financial perspective. Furthermore, due to the characteristic of ISO14001 itself, it can enhance corporate image (customer perspective) and establish an environmental management system (learning and growth perspective) to boost the performance in internal process perspective.
The academic contribution of this study is to utilize Balanced Scorecard on environmental issues, and concludes how ISO14001 affects the performance of enterprises. In practical uses, this research provides a reference for corporates which are interested in green supply chain management. This study clarifies the impacts of ISO14001 on enterprise performances from financial, customer, internal process and learning and growth perspectives, and offers a good example for evaluation and comparison.

摘要 i
Abstract iii
目錄 v
圖表目錄 vii
第一章 諸論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究內容 3
1.4 研究流程 3
第二章 文獻探討 5
2.1 綠色供應鏈管理 5
2.1.1 供應鏈管理(Supply Chain Management, SCM) 5
2.1.2 綠色供應鏈管理(Green Supply Chain Management, GSCM) 5
2.1.3 企業綠化的動機 7
2.2 ISO14001 8
2.2.1 ISO14001簡介 8
2.2.2 ISO14001成本 10
2.2.3 ISO14001效益 10
2.3 績效評估 12
2.3.1供應鏈作業參考模型(Supply Chain Operation Reference Model, SCOR) 12
2.3.2 平衡計分卡(Balanced Scorecard) 13
2.3.3 平衡計分卡在環境議題上之應用 15
2.3.4 ISO14001與平衡計分卡之關聯 21
第三章 研究方法 22
3.1研究方法 22
3.2研究對象 23
3.3個案分析設計 26
第四章 個案資料分析 30
4.1 A公司 30
4.1.1 公司簡介 30
4.1.2 A公司之績效表現 31
4.2 B公司 34
4.2.1 公司簡介 34
4.2.2 B公司之績效表現 34
4.3 C公司 38
4.3.1 公司簡介 38
4.3.2 C公司之績效表現 39
4.4 D公司 42
4.4.1 公司簡介 42
4.4.2 D公司之績效表現 42
4.5 跨個案分析 45
4.5.1 實施ISO14001認證跨個案公司分析 47
4.5.2 未實施ISO14001認證跨個案公司分析 48
4.5.3 實施與未實施ISO14001認證跨個案公司分析 50
第五章 結論與建議 52
5.1 研究發現 52
5.2 管理意涵 53
5.3 研究貢獻 54
5.4 研究限制與未來研究建議 55
參考文獻 56
附錄－訪談逐字稿 59

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