企業於檢視及欲提出環境管理績效時，缺乏一套環境管理指標系統，無法客觀及迅速的讓利害相關者與組織內部瞭解環境管理之執行成效，基於企業永續經營理念，本研究係以印刷電路板業為例，以系統方法建置環境管理指標。以系統方法做為本研究之方法論主要原因在於，人們往往在碰到問題時總是習於把問題加以分解，這種片段而局部的思考方式，使人們忽略了羣己的一體感及組成分子之間的整體互動關係。故本研究主要根據系統方法，結合系統理論與控制理論及資訊理論，用於發展或建立系統以達成目的或解決問題，將系統由上而下做不同抽象與解析的一套程序化工作方法和策略，來幫助決策制定者面臨複雜的選擇性方案的哲學。也就是說，它是有組織、有系統地把複雜的問題分解成相互關聯的要素，便於決策者了解與事先評價問題的不確定性，幫助經營者的邏輯思考，做出正確的決策。以系統方法建置之環境管理指標與ISO 14031環境績效評估之差異，主要在於系統方法考量回饋控制機制，系統輸出產生的狀態資訊與管理階層所訂定之目標有所差異時，系統會回饋修正至輸入端，達成系統回饋控制之功能，提供企業找出環境管理問題點，進而擬定企業環境管理策略及方案，解決企業環境管理問題，提供企業執行環境績效的量測與評估，有效地顯現環境管理持續改善之成效。 When enterprises address the issues of environment management, the lack of indicators system of environment management raises the difficulty for relevant stakeholders within an organisation to evaluate the performance of environment management objectivity and quickly. In order to maintain the sustainability of enterprises, this research uses system approach to set up the environment management indicators by analysing the case of PCB industry. People always disaggregate the problems they face into discrete parts and resolve these problems part-by-part. This kind of approach results in the problem of overlooking the interactions among individual components. However, one of the main concerns of the system approach is to address the interactions among components. Therefore, in order to develop an environment management indicators for decision makers when they face complicated environments, this research integrates General System Theory, control theory and information theory and thus builds up a programmable approach which aims at disaggregating the system from top level to bottom level and at analysing the interactions among components. In other words, this research proposes a systemic approach which disaggregates a complicated problem into relevant and interacting components. This kind of approach can help decision makers evaluate the problem uncertainties and make better decisions. The difference between the environment management indicators that the research proposes and ISO 14031 is that the proposed environment management indicators adopts feedback control approach. When there is a difference between output and the goal set by decision makers, the system will feedback the error into the input in order to get better control results. This helps enterprises find out the problems behind the environment management and then build up the strategies and solutions of environment management. This systemic approach can also provide enterprises the solution to evaluate their performance of environment management and successively reveal their efforts on environment management.