台灣企業環保策略之研究

Abstract

中文摘要 企業在Social Contract理論下，不但要賺取利潤，同時也要幫助社會及環境的永續發展，這種思維已逐漸成為全球的共識。 在企業社會責任的諸多議題之中，生產者的產品環境責任正逐漸加重，國際綠色思潮對企業的營運與發展帶來挑戰。美國、歐盟等區域經濟體利用綠色思潮築起技術性貿易壁壘，成為經濟強權體爭奪世界市場的技術性手段，直接或間接影響到全球數十產業的市場競爭。在國外已經有許多企業在實行環境管理上有了先行的經驗，而台灣地區也逐漸有企業開始積極因應環境議題，以永續經營的概念，思考將環境管理轉化成公司的競爭策略的一環。 因此，本論文期望能夠透過企業問卷調查，瞭解台灣企業實行環境管理的實務作法，再透過企業履行環境責任的內、外部因素以及風險與附加價值因素之分析與歸納，瞭解台灣企業執行環境責任及制定其環保策略所抱持的想法與態度，進而歸納企業履行環境管理與其競爭策略的關連性。 本研究經參考國內外相關文獻，擷取企業實務經驗，審慎週延地設計問卷，並分別對IC半導體、電子零組件業等十餘產業之69家企業高階主管進行問卷調查，透過敘述性統計分析、因素分析以及集群分析，得到以下結論： 1. 企業在諸多企業社會責任議題（問卷以OECD跨國企業綱領探討的企業社會責任議題為本）之中，多數認為「供應鏈管理」與「公司治理」應優先於「環境保護」，急需公司投注資源處理。 2. 從企業履行環境責任所受到之主要外部因素方面來分析企業執行環境責任及制定其環保策略所抱持的想法與態度，藉由集群分析，樣本企業大多被歸類為「順應避險組」，遠多於「市場預應組」。藉由集群分析分析內部因素之後，歸類為「降低成本與風險組」者稍多於「增加企業價值組」之企業。 3. 在企業履行環境責任實務作法方面，主要以下述三項為主：(1)以消費者需求為導向，進行產品及服務的市場評估、(2)員工環保素質的提昇與訓練，與(3)訓練與建立內部環境管理系統。 4. 企業所考量的環境成本絕大多數以實際成本以及守規性成本為主。 5. 藉由因素分析法歸納出樣本企業在實際執行環境管理時所考量的企業風險因素，可將樣本企業歸類為積極避險型、市場領導型、主動預應型等三種企業類型。藉由集群分析，從增加或創造之企業價值角度，歸納出樣本企業所考量的企業價值因素，可將樣本企業歸類為消極順應型、積極避險型、主動預應型、市場領導型等四種企業類型。 6. 本研究顯示，多數的樣本企業認為善盡環境責任主要帶來的益處是製程與流程改善以及成本效益提昇。對於樣本企業中認為其差異化策略競爭優勢主要來自於供應鏈管理者而言（尤其對台灣的電子相關產業），此成本以及製程與流程改善效益，可有助於綠色供應鏈的建立與管理，形成差異化的競爭優勢。 7. 認為企業環保策略類型在企業差異化策略程度與成本暨環保法令風險之分布如下圖4-13所示：

圖4-13企業差異化策略程度與成本暨環保法令風險之分析

ABSTRACT Executive MBA Program in Business Administration College of Management National Taiwan University Name： Ching-Mann Peng Month/Year：January, 2007 Advisor： Chen-En Ko, Ph.D., Chung-Hsing Huang, Ph.D. Title：The Study of the Environmental Strategies of Enterprises in Taiwan Under the theory that the relationship between big business and society is viewed as an implicit social contract, an enterprise is not only expected to seek for the earning growth, but also demanded to be more socially responsible. This concept has become a global trend。 Among the many issues of corporate social responsibility, the environmental responsibility on manufacturers is gragually drawing public concern. Increasingly, the business operation and development by enterprises are affected by the rising tide of expectations over green consumption in the global society. Moreover, some regional economic giants, like European Union, take the advantage of such rising tide of expectations to build trade barriers which directly or indirectly affect the market competition in tens of industries. Precedent cases of fulfilling environmental responsibility are made available for reference by many foreign companies. Some of the companies in Taiwan have recently been taking actions, under the goal of substantiality, to understand those expectations and then to embed them in their competitive strategy. Given the above, this thesis expects to understand, by industrial survey through questionnaires, the actual practice and measures in environment management in Taiwan, and to understand the motives and attitude of enterprises in Taiwan while they implement their environment responsibility and formulate relevant environmental strategies, through the analysis of the selected internal factors and external pressures, and the factors of risk and added corporate values, aimed to conclude the interaction between the environment management and their competitive strategies. By referring to relevant articles and theses, I structured the questionnaire with industrial practice incorporated therein. The questionnaires were distributed to the targeted 69 companies spreading in about 20 industries. By adopting the descriptive statistics analysis, factor analysis and cluster analysis, the following conclusions are conceived: 1. Among those significant issues of corporate social responsibility（in the questionnaires, referring to those addressed in the OECD Guidelines for Multinational Enterprises）, most of the sample enterprises expressed that “Supply Chain Management” and “Corporate Governance” is more important than “Environment” issue for an enterprise to address immediately with corporate resources. 2. From the cluster analysis on the main external factors selected by the sample enterprises to infer the motives and attitude of enterprises in Taiwan while they implement their environment responsibility and formulate relevant environmental strategies, it’s concluded that most of the sample enterprises are classified as “reactive / risk avoidance” type, while few are “market-driven / proactive” type. By the same process, after analyzing the main internal factors, the sample enterprises classified as “lowering costs and risk” are a little more than the “adding corporate values”-typed enterprises in terms of motives and attitude. 3. The following items refer to the top three industrial practice conducted by a majority of the sample enterprises to fulfill their corporate environmental responsibility: (1) market evaluation of product/service directed by the customers’ demand; (2) enhancement of employees’ quality and relevant training/education in environmental issues; and (3) establishment of internal environment management system and schemes. 4. The “environment costs” that an enterprise would consider are mostly limited to the actual expenditure and regulation-compliance cost. 5. By the factor analysis on the factors of corporate risks that the enterprises would consider while implementing environment management, the sample enterprises are categorized into three different environment strategy types, i.e., “Risk Avoidance”, “Market Leader” and “Proactive”, From the viewpoint of corporate values, the sample enterprises are categorized into four different types, i.e., “Reactive”, “Risk Avoidance”, “Proactive” and “Market Leader”, 6. Most of the sample enterprises opine that fulfillment of environmental responsibility will bring mainly benefits of improvement in manufacturing process and operation flow, and enhancement of cost efficiency. For those whose competitive advantage lies on supply chain management (in particular the electronics-related industries in Taiwan) such benefit will contribute the establishment and management of green supply chain, a competitive advantage in differentiation. 7. The distribution of different environment strategy types among the sample enterprises as affected by the interaction between differentiation strategy and the cost-conscious/environmental risk is shown as the grid of Graph 4-13:

Graph 4-13: Business’s environmental strategy type under the interaction between differentiation strategy and cost-conscious/ environmental risks