模糊系統應用於企業ESG指標發展與永續績效評估之研究：物料與廢棄物管理為核心

Abstract

全球氣候變遷對地球生態環境及資源的永續發展有著深遠的影響。ESG（環境、社會和治理）被視為評估和引導企業實現卓越永續性和環境管理的重要倡議。然而，這些報告中所揭露的評估標準、評估方法和評分結果卻存在著不一致性。此外，各指標項目的權重分配也需要一個更客觀的方法來決定。 本研究深入探討企業資源利用及廢棄物管理議題。本研究首先進行國際 ESG 倡議組織及其相關指標的相關文獻之重點總結及分析。旨在運用語意變數及多值邏輯模糊推論系統，開發出一種能夠量化評估環境管理方案（EMP）永續表現的創新方法。 我們聚焦於全球資源管理和企業循環經濟，制定了四大主要研究議題：「物料使用量及特性」、「物料來源」、「廢棄物」及「循環經濟與綠色化學發展計畫」，並為這四個議題提出了 23 項次級評估指標。 接著，應用層級分析法（AHP）和模糊層級分析法（FAHP），並考量專家的人性化尺度判斷和評估，賦予兩兩因素之間的比較值，以減少主觀判斷可能帶來的偏差。研究結果顯示，在四項主要議題中，「循環經濟與綠色化學發展計畫」的權重最高，佔 52.15%；「廢棄物」的權重為 18.23%；「物料來源」的權重為 16.47%；「物料使用量及特性」的權重為 13.15%。FAHP 的結果與 AHP 極為相近，但 FAHP 在處理不確定性方面更具優勢。模糊理論在應用上提供了極大的彈性。 通過訂製模糊規則並選擇合適的隸屬函數，我們便能在各種多元的場景中應用此方法。基於使用「完整性」及「可行性」這兩個語意變數，我們模擬了評分場景。模糊系統的評估和 EMP 評分模式產出了以下分數範圍：高斯函數從 1.76 至 8.29；A 三角函數從 1.80 至 8.19；B 三角函數從 1.92 至 8.00；四邊梯形函數從 1.81 至 8.19。此方法成功地運用主觀隸屬度分配邏輯來評估環境管理計畫分數。 這些研究發現顯示，模糊理論能夠納入多個因素並提供客觀層級的隸屬度，強調了其在應對複雜評估挑戰方面的潛力。本研究闡明了模糊系統理論的多功能性，其應用有望擴展到各個領域。 本研究成果可望提升企業在永續發展和資源管理方面的執行績效。此外，本研究所開發的指標、標準、AHP 和 FAHP 計算過程以及模糊模型，可作為企業在材料和廢棄物永續經營和管理方面的參考，進而強化它們的環境保護表現。

Global climate change has a profound impact on the sustainable development of the Earth's ecological environment and resources. ESG (Environmental, Social, and Governance) is recognized as a crucial initiative for evaluating and driving corporate sustainability and environmental stewardship. However, discrepancies persist regarding the criteria, assessments, and ratings disclosed in these reports. Moreover, there is a need for more objective methods to determine the weight distribution of indicator items. This research delves into the issues of corporate material consumption and waste management. It first summarizes and analyzes the literature from international ESG advocacy organizations and relevant indicator guidelines. Secondly, this research aims to develop a novel approach utilizing semantic variables and a multiple logic fuzzy inference system to quantitatively evaluate the sustainable performance of an environmental management plan. Four primary research areas encompassing global resource management and corporate circular economy: "Material Consumption and Composition," "Material Sources," "Waste," and "Circular Economy and Green Chemistry Development Plans" are formulated and twenty-three secondary evaluation indicators are proposed for these four topics The Analytic Hierarchy Process (AHP) and Fuzzy Analytic Hierarchy Process (FAHP) are then applied, considering the humanized scale judgment and evaluation of experts, to assign comparison values between pairwise factors, reducing the bias brought about by subjective judgment. These results indicate that among the four main issues, "Circular Economy and Green Chemistry" has the highest weight, accounting for 52.15%. "Waste" has a weight of 18.23%, "Material Sources" 16.47%, and "Material Consumption and Composition" 13.15%. The results of FAHP are very close to those of AHP, but FAHP has an advantage in handling uncertainty. It is evident that fuzzy theory offers considerable flexibility in application. By tailoring fuzzy rules and selecting appropriate membership functions, diverse application scenarios can be accommodated. The Fuzzy systems evaluation and scoring EMP model generates EMP evaluation scores ranging from 1.76 to 8.29 for Gaussian membership, 1.80 to 8.19 for Triangular membership-A, 1.92 to 8.00 for Triangular membership-B, and 1.81 to 8.19 for Quadrilateral trapezoidal membership, based on simulated rating scenarios using the semantic variables of completeness and feasibility. This approach successfully incorporates distribution logic from subjective membership degrees to evaluate EMP scores. The findings demonstrate that fuzzy theory enables the consideration of multiple factors and facilitates the provision of objective-level membership, underscoring its potential in addressing complex evaluation challenges. This study illuminates the versatility of the fuzzy system theory, with its applications poised to extend across various domains. The research findings can promote the executive performance of enterprises in the sustainable development and resource management dimension. Furthermore, the developed indicators, criteria, and the AHP and FAHP calculation processes and the Fuzzy model can serve as references for companies in the sustainable operation and management of materials and waste, enhancing their environmental protection performance.