ISO 14000環保認證對台灣製造業之營運效率分析

Abstract

本研究以台灣已經導入 ISO 14000 環保標章的上市製造業廠為研究對象，將廠商分為四大工業(資訊電子工業、民生工業、金屬工業、化學工業)，並考慮選取多投入(資產總額、營業成本、營業費用、員工人數)及單一產出(營業收入)為研究變數，研究期間則為廠商取得ISO14000 認證當年度與認證前三年及認證後三年，共7年。首先利用資料包絡分析法（DEA）模型來分析此縱橫面資料，並計算出效率值，然後以無母數統計方法 Wilcoxon 符號等級檢定來檢驗取得認證前後樣本廠商的效率值。接著選取廠商的研究發展費用與廠商認證前後為變數以 Tobit 廻歸模型來求解影響廠商效率的變因。結果發現資訊電子業在導入ISO環保標章後規模效率有明顯衰退，但因純技術效率的大幅進步，導致廠商的技術效率明顯提升；而在民生工業、金屬工業、化學工業上其導入ISO環保標章後雖其效率值無明確差異，但因取得認證後的環保宣告效果，有助於提升廠商的形象，以利於其產品進行「綠色行銷」；因此整體而言，廠商導入ISO環保標章不僅有助於內在的營運效率，對於導入ISO環保標章後的公司形象與產品行銷有更大的助益。

The topic of global environmental protection is paid attention to day by day, since the leader all around the world signed Rio Declaration and Implementing 21 Agenda together in Brazil Rio Earth Summit of Rio de Janeiro in 1992. The environmental consciousness of the height makes the entrepreneur expect to undertake the responsibility of environmental protection. In the global investigation at the end of 2002, the total amount of enterprises in Taiwan that have already obtained ISO 14000 environmental administrative system authentication rank the 15th in the whole world, only lag behind Japan, China, Korea S. in the whole Asia. But if consider the total amount of enterprises in the whole country, the enterprises rate that our country have already obtained authentication has been already comparable to Japan of the world. So this research adopts Data Envelopment Analysis, Wilcoxon Signed-Rank Test, and Tobit regression model to analysis the listed companies in our country that have already obtained ISO 14000 environmental administrative system authentication, whether there are apparent differences in its performance of obtaining ISO 14000 before and after verifying. The result of this research can be found obviously, no matter pollution is prevented or resources are saved, ISO 14000 environmental administrative system has very great essence contribution in environmental protection. Make use of this, we will understand further that every enterprise promotes benefit that ISO will be verified, and propose the suggestion on the management tactics.