有害事業廢棄物成分複雜且危害性高，焚化仍為目前主要處理方式之一，但傳統焚化系統通常伴隨高能耗、溫室氣體排放及副產物後端處理負荷等問題，近年來，結合氣化（Gasification）與中高度稀釋低氧燃燒（Moderate or Intense Low‑oxygen Dilution, MILD）概念的GASMILD燃燒技術，被視為具有提升燃燒效率與降低污染生成潛力的改良方向，若在系統中加入灰渣回流設計更可能改變系統內部物質循環與整體環境表現，但既有研究多聚焦燃燒操作特性或特定污染物削減效果，對於GASMILD技術及灰渣回流設計是否能在完整生命週期層級下展現實際環境效益，仍缺乏系統性評估。
本研究以處理1公噸有害事業廢棄物為功能單位，採廠門至最終處置（gate-to-grave）系統邊界，比較三種焚化情境的整體環境與經濟表現，分別為A1-傳統焚化、B1-GASMILD灰渣不回流，以及B2- GASMILD搭配灰渣回流，研究方法採用生命週期評估（Life Cycle Assessment, LCA），以SimaPro 10.2.0.3搭配ecoinvent 3.11資料庫進行建模，衝擊評估方法使用IPCC 2021全球暖化潛勢100年期（GWP100）評估氣候變遷衝擊，以及ReCiPe 2016中點指標之階層觀點（Midpoint, Hierarchist；H）分析多項環境衝擊類別，並進一步結合成本分析、環境經濟平衡分析及單因素敏感度分析，以評估不同焚化情境的碳排放、環境衝擊與經濟效益。
結果顯示，B2整體環境表現最佳，在IPCC 2021 GWP100指標中，A1、B1與B2分別為562、607及446 kg CO2-eq，B2相較A1可降低約20.7%的碳排，相較B1則降低約26.5%，ReCiPe 2016 Midpoint（H）結果亦顯示，B2在各衝擊類別中皆為最低，尤其於人體非致癌毒性、陸域生態毒性及化石燃料資源稀缺性等指標差異較為明顯，細部貢獻分析則指出，三情境的主要環境影響熱點集中於電力與NaOH藥劑投入，而A1與B1的副產物後端處理負荷也對整體結果具有明顯影響。
綜合環境與經濟結果可知，B2為三種情境中整體優勢最明顯的方案，GASMILD技術搭配灰渣回流設計在本研究條件下具有最佳整體環境效益，若未來以減碳為導向再改進技術，提升電力使用效率較可能成為兼顧環境與經濟表現的優先改善方向，本研究可作為有害事業廢棄物焚化系統技術發展與管理應用的參考依據。

Hazardous industrial waste is characterized by complex composition, high toxicity, and substantial environmental risk if not properly managed. This study evaluated whether GASMILD incineration technology, particularly when combined with ash and sludge recirculation, ASR, can provide better environmental and economic performance than conventional hazardous industrial waste incineration. Three scenarios were compared: A1, conventional incineration; B1, GASMILD incineration without ASR; and B2, GASMILD incineration with ASR. The functional unit was the treatment of 1 metric ton of hazardous industrial waste under a gate-to-grave system boundary. Life cycle assessment was conducted using SimaPro 10.2.0.3 with the ecoinvent 3.11 database. Environmental impacts were assessed using IPCC 2021 GWP100 and ReCiPe 2016 Midpoint (H), and the analysis was further extended to include cost analysis, carbon-fee-based economic comparison, environment-economy trade-off analysis, and one-at-a-time sensitivity analysis.
The results showed that B2 had the best overall environmental performance. Total GWP100 emissions were 562, 607, and 446 kg CO2-eq for A1, B1, and B2, respectively. Electricity and NaOH use were the dominant contributors across all scenarios. B2 also had the highest net income under the fixed treatment quantity assumption. These findings indicate that GASMILD incineration with ASR can improve overall environmental and economic performance, but the benefits of GASMILD may still be influenced by operating conditions, especially chemical input demand. The study concludes that advanced incineration systems should be evaluated at the whole-system level rather than only through combustion behavior or pollutant control performance.

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