建構聯合國永續發展目標(SDGs)下之化工業企業環境審計評價指標

Develop Evaluation Indicators of Environmental Performance Audit for or Petrochemical Industry under Sustainable Development Goals (SDGs)

本研究是利用德爾菲法發展在聯合國永續發展指標（SDGs）下，化工業的環境審計評價指標，並以一家化工企業進行案例分析，檢測化工業環境審計評價指標的合理性和可行性。過去學術研究多是探討環境績效與效率，但很少針對環境審計制度進行探討，且審計已經不再是侷限在財務報表，而是要擴展到非財務資訊。透過本實證研究建構之企業環境審計指標可以協助化工業評估其環境資訊的可靠性，進而提升其環境資訊品質邁向循環經濟，研究結果具體呈現個案公司在環境方面各項績效指標的達成狀況，可以提供國內化工業建立環境審計制度，以及也可以做為其他產業推行環境審計之參考。

This study focuses on the development of environmental audit evaluation indicators for the chemical industry under the Sustainable Development Goals(SDGs) by using the Delphi method, and a chemical company as a case study to test the rationality and feasibility. In the past, most academic studies have focused on environmental performance and efficiency, but few studies have discussed on environmental auditing, and auditing is no longer limited to financial statements, it has to extended to non-financial information. This empirical study can help the chemical industry to evaluate the reliability of its environmental information, and then improve the quality of its environmental information towards a circular economy. The results of the study specifically show the achievement of various environmental performance indicators of the case company. The research results can provide a reference for the domestic chemical industry and other industries to establish an environmental audit system.