| 摘要: | 企業廣泛地執行各項環境保護管理系統並周而復始的持續改善並進而執行驗證管理，但所呈現環境績效不一，是否對其經濟、社會與環境面有其貢獻與價值，值得探討，本研究以某事業單位已推行多年之環境管理系統，審視過去的環境管理績效及相關分析數據，參照WBCSD之生態效益指標架構下以價值指標對應於能源、水資源、廢棄物與資源性回收量等環境指標，評估是否符合持續改善建構下的永續經營思維，依個案結果顯示：投資、改良製程或設施雖會增加成本，但對於能源使用效率，透過控管、汰舊設備，是符合環保與經濟效益，單一能源的使用取決於市場價格，長遠對其產值有不利的衝擊，水資源的回收的概念仍不足，相對在於投資回饋效益所致，資源耗用並不隨作業人數的增加而提昇，但經由污染預防與製程上的減廢，反可逐年遞減或持平，而環境指標的衰減，如:廢棄物、資源回收量等並非即是正面的生態效益，需視結果利弊評析，評估是否具補償效應，生態效益趨勢可經由座標圖掌握過去歷程，並做現況改善的重點與排序，進而做未來績效目標的設定，亦可為企業投資污染防治及環境保護績效的決策提供參考。長時間趨勢評估探討生態效益，若未有詳盡的環境數據，極易使人曲解實際的趨勢效應。 執行污染預防措施對該事業單位所帶來的經濟效益若從輸入端即做產品設計的改善對後續衍生效益最為顯著；而實務上以製程技術的改良其執行意願最高，又以改變製程、製造條件最佳化、更換設備選擇居多，環境保護之投資與回饋均以初期或當下最能反應其績效成果，但後續累增潛藏之價值，常為人所忽略或低估其各面向所帶來的效益，故環境資料的統計分析與評估機制有其必要性。過去企業所推動相關的環境管理系統需整合環境績效評估、生態效益與環境會計制度，建立一套適合各事業單位的環境趨勢資料庫，方有其量化標準與指標上的意義。Companies are executing all types of environmental protection systems and continuously improving them on the way, but the results aren’t always successful. Whether the systems actually have positive impact on the economy, the society and the environment is worth investigating. This study data from an environmental management system implemented for many years by a company. The data is compared to an index published by the World Business Council for Sustainable Development (WBCSD) on energy efficiency, usage of water resources, waste material and percentage of recyclable material. Than the information is used to evaluate whether the system contributes to a sustainable environment. According to the results, investing in increasing equipment efficiency adds costs, but with proper management, it has a positive impact on the environment and the economy. Costs will be affected by market prices if there’s a dependency on a single energy source. The concept of water recycling is not mature enough to cover the added cost, but compared to other resources, water usage isn’t affected by the number of employees. If measures are taken to minimize water pollution and usage, the cost will be even or lowered. The usefulness of the environmental index depends on analysis of the results. A graph can be used to see the long-term affects of environmental protection systems, and used to improve future implementations. It can also be used as a reference point on the company’s anti-pollution and environmental protection efforts. During long-term evaluation, if the data logged is not comprehensive, the results will vary substantially and cause misunderstandings.The results of anti-pollution measures are most significant in product and equipment design. But in reality, more companies prefer improving the manufacturing process and machinery efficiency, and in this category, modifying the manufacturing process, optimization of the manufacturing environment and renewing machinery are more commonly implemented. The investment and payback of environmental protection systems are most evident before or during the implementation, but most people overlook the potential effects afterwards, so the analysis on the impact of the system is crucial. The environmental protection systems companies previously implemented should be integrated with evaluation of positive environmental and social impact, and create an environmental database fit for any organization. |
