企業永續水資源績效指標與模糊評量制度研究

Abstract

企業是永續環境重要參與者，環境永續議題帶動利害關係人關注企業永續發展作為，期企業貫徹CSR及ESG理念符合永續發展，專家學者建議以指標評量企業環境作為，然而評比方式不透明、缺乏完整性，同一企業在同年度各家評比不一，企業僅關注環境變遷下之風險承受度，忽略永續環境真正代表意義，是故有研究需求與必要性來發展永續績效指標與評量制度，以做為評估企業環境績效基礎平台，考量水資源在環境議題中扮演重要角色，對所有生物和生態系統水是生命的基本要素，在維持民生、農業、工業等經濟活動和環境生態方面至關重要，故以水資源為指標研究主題。 研究流程為先探討整理國際組織與評級機構及學術文獻資料，確定企業在永續水資源方面應致力執行目標，彙整內容轉化成具體議題指標，反映企業在水資源方面的執行要義，接續運用層級分析法，邀請領域產、官、學專家諮詢問卷進行指標權重分配，評定指標相對重要性，以為後續整合指標績效評估產生綜合指數的前驅作業，可提供企業認知水資源重要議題，及擬定優先策略精進環境作為，另外針對具有量化數值指標和質化計畫指標研擬評量模式，量化數值指標採球型統計評量而質化計畫指標採模糊理論評量。 企業永續水資源績效目標包含：揭露企業對水資源的消耗、揭露企業對區域環境的負面影響、要求企業發展環境友善之清潔生產技術、要求企業精進水循環與再利用、要求企業承諾環境目標與進度，由此水資源範疇歸納為「水資源使用」、「水資源來源」、「廢水排放」及「水資源管理計畫」4大構面及26項指標，企業對環境的正面影響給予正分評量，對環境的負面影響給予負分評量之邏輯，建立各項構面指標代表意義及計算方式。 層級分析法及環境專家問卷之排序前五項指標及絕對權重占比分別為「廢水減量減毒計畫(16.46%)」、「廢水回收計畫(10.52%)」、「用水密集度變化(7.74%)」、「節水計畫(7.17%)」及「廢水再生計畫(6.73%)」，顯示企業致力減少廢水排放、每滴水多次使用、發展清潔生產技術降低單位產品用水量、制定節水及廢水再生技術計畫，符合聯合國2030永續目標SDG6之確保所有人都能享有乾淨的水、衛生環境及永續發展策略內容。 量化指標以球型統計模式(Spherical Model)評量分數以四分位區間設計，評量值為0至10分，0%至25%為0至1分；超過25%至50%為1至3分；超過50%至75%為3至6分；超過75%至100%為6至10分，環境績效努力以區間倍數成長得分方式量度企業相對統計位階排名，同產業間優勢位階愈高，表示該企業投入在該指標項目資源高且績效卓越。 質化計畫指標以模糊理論評量計畫完整性及可行性兩項目，計畫分數設定範圍為0至10分，差、佳、優之標準分數設定為0至5分、1.5至8.5分、5至10分，並設定邏輯作為：1.考量企業環境績效務實性，若計畫無具可行性，則計畫完整性為空泛無助實質環境永續效益，評量結果為差；2.鼓勵企業發展積極作為計畫，除可行性為差之計畫外，若完整性與可行性評量相同，則評量結果相同，若完整性與可行性評量有一標準較高，則評量結果以較高者為準，將情境模擬模糊運算結果對比傳統權重評量方式，顯示模糊理論可以合理解釋評量假定及減少絕對主觀影響，提供模糊理論用於質化指標評量的新思維。 本研究的水資源指標與評量系統可做為政府及企業環境績效檢核與調整永續水資源議題管理策略參考，研擬的評量模式期在學術研究衍生更多評量創思，開發ESG評量方式應用，以達企業CSR或ESG永續水資源之環境意義。

The key participants in sustainable environmental practices are companies. Recently, the issue of environmental sustainability has led stakeholders to focus on corporate sustainable development, hoping that companies will implement the concepts of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) to align with sustainable development goals. However, international organizational’s standards do not enforce the disclosure of ESG-related content by companies. Moreover, the rating methodologies published by various rating agencies lack transparency, comprehensive and comparable issues, resulting in inconsistencies in ratings for the same company in the same year. Furthermore, rating agencies, with a focus on investors' perspective, primarily concentrate on the risks faced by companies due to environmental changes, thereby overlooking the true significance of environmental sustainability. Given the crucial role of water resources in sustaining livelihoods, agriculture, industry, and environmental ecosystems, this reaserch focuses on water resources as a key indicator theme. In this study, first we explores the meaning of sustainability based on the United Nations Sustainable Development Declaration. Second, we examine the characteristics and limitations of international organizational stardands and rating agency indicators, and compile international literature to analyze and establish indicators related to water resources. The analytic hierarchy process is used to assign relative importance weights to the performance indicators. At last, considering the qualitative and quantitative aspects of the indicators, we develop fuzzy evaluation methods and a spherical statistical evaluation model to calculate the performance assessment methodology. This research proposes a framework for assessing corporate sustainable water resource performance, which should encompass the following dimensions: First, disclosure of Corporate Water Resource Consumption: Companies should transparently disclose their utilization of water resources. Second, disclosure of Adverse Impact on Regional Environment: Companies should disclose any negative effects they impose on the local environment. Third, encouragement of Environmentally Friendly Clean Production Technologies: Companies should be encouraged to adopt clean production technologies that are environmentally friendly. Fourth, advancement of Water Circulation and Reuse: Companies should strive to enhance water circulation and promote the reuse of water resources. The last, commitment to Environmental Goals and Progress: Companies should commit to specific environmental objectives and track their progress towards achieving them.Acorrding these, we establishes four major themes: quantity of water resource, source of water resource, wastewater treatment, and strategy of water resource, with these issures are are 26 material topics (indicators). It also provides a detailed explanation of the representative significance and calculation methods for each indicator, and positive or negative scores based on the company's positive or negative impact on the environment. The results of AHP analysis show that the first five topic indicators are strategy of reducing wastewater quantity and quality (16.46%), strategy of recycle-wastewater (10.52%), changing of product’s water required in the past five years(7.74%), strategy of water conservation (7.17%), The above demonstrates that in order to enhance their sustainable water resource performance rating, enterprises should focus on strategies such as reducing wastewater pollution emissions, promoting multiple water recycling, developing clean production technologies to lower water consumption per unit of product, and enhancing water conservation and wastewater reclamation techniques. These efforts align with the objectives of the United Nations' 2030 Sustainable Development Goal 6, which aims to ensure access to clean water and sanitation for all, as well as promote sustainable practices. These strategies can serve as valuable references for enterprises when adjusting their sustainable water resource strategies. Regarding the fuzzy theory assessment of qualitative planning indicators, compared to the traditional method of summing up weighted scores for each item, the results of the scenario simulation show that the fuzzy theory can provide a more reasonable interpretation of assessment assumptions and reduce absolute subjectivity. Hence, the application of fuzzy theory assessment models for qualitative planning indicators holds great potential and can offer enterprises more objective and reliable evaluation results. This research can aid enterprises in refining their sustainable water resource strategies and improving their overall environmental sustainability performance The considerations and frameworks of evaluation can be valuable resources for academic research, serving as a basis for generating new research ideas and establishing platforms for further exploration in the field of evaluation. It aims to foster positive and proactive actions, thereby adapt for meeting the ultimate goal of CSR and ESG.