本研究針對ISO14001、溫室氣體管理、環境管理會計、企業社會責任等四種環境管理工具，了解科學園區污水廠驗證ISO14001的成功因素及探討未來應用環境管理工具的可行性和趨勢。 本研究主要研究方法，針對科學工業園區污水處理廠人員，進行封閉式問卷，瞭解其對園區污水廠驗證ISO14001成功的關鍵因素，並以半結構式訪談7位專家學者，瞭解其對未來園區污水處理廠之環境管理發展趨勢的觀點，藉此探討園區污水廠未來環境管理的可能發展重點。 根據本研究所獲得159份有效問卷，經由因素分析法，統計分析問卷結果顯示，園區污水處理廠驗證ISO14001動機，主要為環保法規壓力、符合外部人員期待、加強內部環境評估，其因素負荷量分別為0.798、0.795、0.744，歸納成主要因素為「降低風險成本」；另外為後續環境管理做準備、加強教育訓練，因素負荷量分別為0.735、0.727，歸納成次要因素為「提升競爭力」。 至於溫室氣體管理為當前熱門之環境管理議題，園區污水處理廠宜確實瞭解廠內機電設備使用狀況，及建立基本資料，以供未來計算溫室氣體產生量，和規劃節能減碳措施的參考。園區污水廠以服務園區廠商為導向，故環境管理會計之工具，在目前及未來並不適用於園區污水廠。企業社會責任宜聚焦於環境資訊說明，以呈現園區污水廠對環境的照顧責任。 Four environmental management tools including ISO14001, Greenhouse Gases management, Environmental Managerial Accounting and Corporate Social Responsibility were evaluated in this study. The successful factors of obtaining the ISO14001 certification for Science Parks wastewater treatment plants (SPWTP) in Taiwan were analyzed. In addition, the possibility and future trend of applying other environmental management tools in SPWTP were also investigated. In order to find out the successful key factors of obtaining ISO14001 certification in SPWTP, close questionnaires of the personnel and operators in SPWTP were carried out. Additionally, semi-structural interview with seven professional experts was conducted and their viewpoint about the development and trend of environmental management tools for further use in SPWTP was assessed. Based on the results of statistical and factor analysis approach of 159 workable questionnaires, it found that “the pressure of environmental regulations”, “the satisfaction of meeting exterior expectation”, and “the enhancement of interior environmental audit” were the three major motivations for gaining ISO14001 certification, and the factor loadings was 0.798, 0.795 and 0.744, respectively. The above three factors could be summarized as the primary main factor of “lowering down risk cost”. “The preparation for follow-up environmental management” and “the strengthening of employee education and training” were the next two important factors; the factor loadings was 0.735 and 0.727, respectively. These two factors could be concluded as the secondary main factor of “strengthening competitive capability”. The management of Greenhouse Gases is a hot issue of current environmental management. Consequently, the operation conditions and database of electronic and machinery equipments used in SPWTP should be built up as soon as possible. This could be as a baseline for calculating the amounts of Greenhouse Gas generation and for planning the strategies of energy saving and carbon reduction in SPWTP at the near future. The orientation of SPWTP is providing the public service for the manufactories in Science Park, thus Environmental Managerial Accounting is not a necessary tool to be used in SPWTP at present and future. Finally, in the aspect of Corporate Social Responsibility, SPWTP should focus on providing open environmental information to the public in order to express their responsible care of environment.
