提升永續平衡計分卡績效的循環經濟策略──以台灣半導體產業為例

Circular Economy Strategies to Improve Sustainability Balanced Scorecard Performance–Taking Taiwan’s Semiconductor Industry as an Example

本研究以永續平衡計分卡（Sustainability Balanced Scorecard, SBSC）與循環經濟（Circular Economy, CE）為主題，彙整SBSC及CE架構與指標，含永續平衡計分卡的五個維度之架構，以及循環經濟R架構的十種策略。依文獻彙整之指標，使用模糊德爾菲法（Fuzzy Delphi Method, FDM）篩選重要的指標，並進行SBSC及CE指標的重要性與績效評估。後續結合層級分析法（Analytic Hierarchy Process, AHP）得到SBSC各項指標因素的重要性，並排加以排序，最後運用理想解類似度順序偏好法（Technique for Order Preference by Similarity to Ideal Solution, TOPSIS）排序各CE指標的關聯性並進行比較分析。
本研究調查對象以半導體產業為主，因為半導體產業在台灣經濟中有著舉足輕重的地位，對於台灣的半導體產業而言，它既扮演著關鍵重要的角色，不僅持續在取得技術方面的突破，甚至還需要成為永續發展的推動者。
本研究AHP結果，排名前三指標因素分別為提升毛利率、取得永續相關的獎項以及降低空氣汙染與溫室氣體排放（甲烷、CO2），而TOPSIS結果，排名第一的指標為重新開採，可見台灣半導體業者重視這一指標，而且想在更進一步精進該技術與設備能力，未來若是開採技術越是精進，該項指標因素的地位將越突出。其次排名靠前的指標分別為轉售／重複使用－－將已開發國家使用後不再使用的產品，轉售或生產至開發中與未開發國家，拒絕－－產品設計時，就果斷拒絕使用有毒化學物質。

This research focuses on Sustainability Balanced Scorecard (SBSC) and Circular Economy (CE). It integrates the framework and indicators of SBSC and CE, including the framework of the five dimensions of the SBSC, and ten strategies of the CE. Based on the indicators collected in the literature, the Fuzzy Delphi Method (FDM) was used to screen important indicators, and the importance and performance evaluation of SBSC and CE indicators was carried out. Then, this research combined with the Analytic Hierarchy Process (AHP) to obtain the importance of the index factors of SBSC, and sort them side by side. Finally, the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method was used to sort the correlation of each CE index and conduct a comparative analysis.
The survey object of this study is mainly the semiconductor industry because the semiconductor industry plays a pivotal role in Taiwan's economy. For Taiwan's semiconductor industry, it plays a key and important role. It not only continues to achieve technological breakthroughs, but even needs to be a promoter of sustainable development.
According to the results of AHP, the top three index factors are to increase gross profit margin, obtain awards related to sustainability, and reduce air pollution and greenhouse gas emissions (Methane, CO2). As for the TOPSIS results, the indicator that ranked first is re-mining. It can be seen that Taiwan’s semiconductor industry attaches great importance to this indicator and wants to further improve its technology and equipment capabilities. If mining technology is more advanced in the future, the status of this index factor will be more prominent. The next top indicators are Resale/Reuse. Resell or produce products that are no longer used in developed countries to developing and undeveloped countries, Rejection -Resolutely reject the use of toxic chemicals when designing products.