環保問題已經日益受到所有企業之重視，而企業的經營策略也逐漸納入環境議題的考量。愈來愈多的證據顯示，企業的環境績效與其財務績效多是呈現正向關係。本研究透過歷屆工業減廢績優廠商所訂定之環境政策，利用統計的因素分析方法，所萃取出八個企業環境政策共同因素，分別是「落實污染改善計劃並推廣宣導環境保護工作」、「創新技術之開發並與有共通性之業者交流」、「建立環保人力配置與管理績效查核制度」、「配合法規標準並因應環保趨勢」、「環境資訊公開與分享推廣」、「善盡社會責任並與社區民眾建立良好關係」、「企業高層的承諾與態度」，以及「環境管理工作的確實執行」等，企業可以就此八個構面作為制定環境政策的參考。另外於適用性的探討上，綜合企業特性之差異分析顯示，不同的行業別、資本額和員工數之企業，在各因素構面上均無顯著之差異，足見企業對於本研究之各個因素構面都有一致性的看法與認同，其中，就行業別而言，以民生工業較為重視環境資訊公開與分享推廣；而以資本額所區分之企業類型，以中型企業對於配合法規標準並因應環保趨勢和善盡社會責任並與社區民眾建立良好關係較為重視，而其他企業特性於因素構面上，都未有顯著性之差異，也就是具有一致性的看法，因此本研究之八個構面因素可以廣為適用於各行業別，以及不同資本額與員工人數之企業中。 Environmental issues and trends have become more and more important to the business, and they are gradually integrated into corporate operation strategies. Evidences have also shown that there is a positive relationship between corporate environmental performance and its economic performance. In this study, eight common factors of corporate environmental policy, based on the factor analysis of statistics and generated from annual Industry Waste Minimization Excellent Performance Plants, were obtained. In addition, analyses of variance for firms in terms of category, capital, number of employees were also conducted. It is found that there is no significant difference for corporate to use these common factors as environmental policy. It is suggested that these common factors could be the useful reference for corporate to set up their own environmental policy. It is also believed that it will lay the groundwork for corporate to correctly response the environmental pressure in the future.
