全球半導體產業在高速發展過程中，伴隨大量資源消耗與廢棄物產生，廢棄物管理與資源循環成為永續發展的重要課題。本研究運用物質流分析方法，系統性追蹤並量化台灣半導體及相關電子零組件產業（包含積體電路、分離式元件、封裝測試、印刷電路板及面板業）於2020至2024年間的廢棄物產生、流向與再利用現況。
本研究整理環境部「事業廢棄物申報及管理資訊系統」（IWMS）的統計數據，並根據產量規模、產業普及性及廢棄物及資源管理重要性，篩選出八類具代表性的主要廢棄物：廢塑膠混合物、廢液閃火點小於60℃（不含乙醇體積濃度低於24%酒類）、廢液pH值小(等)於2.0、廢木材、銅及其化合物（涵蓋廢觸媒、集塵灰、廢液、污泥、濾材、焚化飛灰及底渣）、無機性污泥、非有害性混合廢液及其他腐蝕性事業廢棄物混合物。
研究結果顯示，積體電路製造業於多數廢棄物類別展現優秀的再利用率，廢液pH值小(等)於2.0達97%、廢木材96%、銅及其化合物更接近完全再生，明顯高於整體產業平均。企業層級分析指出，不同規模企業的再利用率存在顯著差異，部分企業在特定類別達到近100%再利用，成為業界標竿。多數再生產品來源多元，顯示產業內資源整合與循環利用的複雜性。然而，廢塑膠混合物（17%）及無機性污泥（48%）尚主要透過委外處理，資源化潛力待進一步開發。
透過產業層級與企業層級的比較分析，本研究識別出表現優異的企業標竿，可作為推動同業之間企業互相參採與優化循環再利用的依據。研究亦發現環境部現行管理制度下，廠內外再利用資訊透明度及流向追蹤機制仍有待加強，部分再生產品庫存及申報數據存在誤差，影響管理準確性與政策評估。
基於物質流分析結果，本研究辨識出高循環潛力廢棄物類別，並提出幾項具體改善建議，例如：強化再生產品流向查證機制、提升資訊公開透明度、推動廠內封閉循環與高值化再生技術開發。這些成果不僅為台灣半導體產業提升資源利用效率，亦可作為政府制定循環經濟政策與推動產業轉型升級的重要參考，對於台灣邁向永續發展具有重要意義。

Taiwan’s rapidly growing semiconductor and electronics manufacturing industries have led to substantial increases in resource consumption and waste generation. These trends pose significant challenges for sustainable development. This study applies Material Flow Analysis (MFA) to systematically track and quantify waste generation, management, and recycling practices. The analysis covers five key sectors: integrated circuit (IC) manufacturing, discrete devices, packaging and testing, printed circuit board (PCB) manufacturing, and panel manufacturing, from 2020 to 2024. Data were sourced from the Industrial Waste Management System (IWMS). The study focuses on eight representative waste categories: mixed plastic waste, flammable liquid waste (flash point below 60°C), strongly acidic liquid waste (pH ≤ 2.0), waste wood, copper and its compounds, inorganic sludge, non-hazardous mixed liquid waste, and other corrosive mixed industrial wastes.

IC manufacturing demonstrates high recycling performance. Recycling rates are 97% for acidic liquid waste, 96% for waste wood, and nearly 100% for copper-related waste. In contrast, mixed plastic waste and inorganic sludge have lower recycling rates at 17% and 48%, respectively. These figures highlight opportunities to improve resource recovery. Recycling rates vary substantially among enterprises, reflecting the differing degrees of circular economy implementation within the industry. Major challenges include limited transparency in waste flow tracking, data inconsistencies, and dependence on off-site recycling for certain waste streams.
Recommendations include strengthening verification mechanisms for recycled product flows and improving transparency in recycling operations. Promoting closed-loop recycling within facilities and advancing high-value recycling technologies are also advised. These actions aim to inform policy and industry practices, supporting Taiwan’s semiconductor and electronics sectors in achieving greater resource efficiency, circularity, and sustainability.

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