應用改良型循環績效評估探討電子零組件製造業事業廢棄物之循環潛力與管理策略

Abstract

電子零組件（Electronic Parts and Components, EPC）製造業及印刷電路板（Printed Circuit Board, PCB）製造業在全球電子供應鏈中扮演著至關重要的角色，其生產過程所產生之複雜，且有害廢棄物對環境衝擊與循環潛力具有高度影響力。本研究選擇臺灣電子零組件製造業及兩座具代表性的印刷電路板製造工廠進行實證分析，分別代表電子零組件製造業、印刷電路板高階多層板+銅箔基板生產與單一生產銅箔基板兩類典型產線。藉由引入經濟學的附加價值（Value-added, VA）概念的改良型循環績效評估（Improved Circularity Performance Evaluation, ICPE）方法學，透過建立以回收廢棄物為基礎之循環績效評估架構，量化不同廢棄物回收處理方式（例如：化學處理、熱處理、物理處理等）對循環經濟的貢獻。研究結果顯示，將循環等級從七級擴展到九級，可以增強不同類型廢棄物之間的差異性。這種改進在評估企業廢棄物管理績效時尤其重要，因對事業廢棄物管理績效進行衡量時，工廠間因廢棄物類型及回收處理方法的不同，而導致循環績效表現出顯著差異。若能針對各自廢棄物的特性進行資源化與回收處理方法替代策略設計，則可在維持產線穩定的同時大幅提昇企業在循環經濟推行的成效。本文亦針對印刷電路板兩類工廠分別提出具體可行之循環績效提昇方案，並發展出一套具實用性之循環績效診斷框架，以協助產業、顧問與決策者快速辨識問題點並規劃精準的永續改善路徑。此研究對推動全球電子製造業的循環經濟轉型或邁向循環經濟具有關鍵示範意義。

The Electronic Parts and Components (EPC) manufacturing industry and the Printed Circuit Board (PCB) manufacturing industry play a pivotal role in the global electronics supply chain. The complex and hazardous waste generated during their production processes exerts significant impacts on environmental sustainability and the potential for circularity. This study conducts an empirical analysis focusing on Taiwan’s EPC manufacturing industry and two representative PCB manufacturing plants. These cases respectively exemplify the EPC manufacturing sector, a high-end multilayer PCB combined with copper-clad laminate (CCL) production line, and a single-production CCL line, thereby covering two typical PCB production pathways. By incorporating the economic concept of value-added (VA), the Improved Circularity Performance Evaluation (ICPE) methodology establishes a waste-recycling–based assessment framework to quantify the contributions of different waste treatment approaches (e.g., chemical, thermal, and physical processes) to the Circular Economy (CE). The results indicate that expanding the circularity levels from seven to nine enhances the differentiation among various types of waste. This refinement is particularly critical for evaluating corporate waste management performance, as significant disparities in circularity outcomes arise across factories due to differences in waste types and recycling or treatment methods. By designing resource recovery and treatment substitution strategies tailored to the specific characteristics of each waste stream, enterprises can substantially improve their effectiveness in implementing the CE while maintaining stable production operations. This study further proposes specific and feasible strategies for enhancing circular performance in two distinct categories of PCB manufacturers. In addition, it develops a practical diagnostic framework for circular performance, enabling industries, consultants, and policymakers to promptly identify critical issues and design targeted pathways for sustainable improvement. The findings provide essential demonstrative value for advancing the transition toward a CE in the global electronics manufacturing sector.