产业推行环境管理之绩效分析及其未来策略研究.pdfVIP

產業推行環境管理之績效分析及其未來策略研究 施勵行 成功大學 資源工程系 (NSC 89-2416-H-006-072) Environmental Performance and Corporate Environmental Strategy in Taiwan Li-Hsing Shih Dept. Of Resources Eng., National Cheng Kung University, Tainan, Taiwan Abstract Environmental management system, ISO-14000, has been widely adopted by the industries in Taiwan. By the end of year 1999, more than 560 companies have implemented the ISO-14000 system. However, few studies were conducted on the actual environmental performance after the ISO implementation. This study focuses on the environmental performance in the corporations that have obtained the ISO certification. A survey was conducted to study various aspects of environmental performance and the related factors that affect the performance including the implementation of environmental accounting system and the adoption of green technologies. The corporate environmental strategies of these companies are also discussed herein. The results show that implementation of ISO14000 has significantly improved the corporate environmental performance, especially on pollution reduction, environmental risk reduction and organizational improvement. On the other hand, the environmental performances on green manufacturing process and overall cost reduction are not significant. Finally, the corporate strategies are categorized into three types using cluster analysis based on their effort on environmental cost and risk evaluation and the environmental performance are quite different among the three groups of companies.