近來，世界永續發展及環境保護的趨勢，正將焦點集中在企業管理的層次上，以歐盟通過的ELV、WEEE及RoHS為例，即對企業及其製程與產品管理多所要求。透過全球供應網路的傳遞，這些衝擊也延燒到我國，我國企業應亟思環境績效的提昇，並考慮以積極的環境策略因應。

　　本研究以平衡計分卡（Balanced ScoreCard, BSC）為架構，探討環境績效評估的可行性，同時運用平衡計分卡不僅同時可以注重財務面與非財務面、外部與內部績效外，藉由成果評量因素與績效驅動因素間之因果關係形成策略地圖，以作為企業環境績效評估與推動積極環境策略之管理工具。因此本研究首先利用文獻探討取得詳細的環境績效指標，進行選取、設計問卷及訪問廠商，並鎖定我國之電子業及汽車業為研究對象。期能探討平衡計分卡實際應用在環境績效評估及環境策略管理之可行性，同時透過問卷調查及統計分析瞭解產業環境績效現況，並分析驗證平衡計分卡中諸多理論與適用性。

　　經由電子業與汽車業之研究結果可得到下列結論：
1. 平衡計分卡四大構面及其本研究所選取的環境績效指標可作為企業在評估環境績效與制訂環境策略時，選取關鍵性指標之參考。
2. 平衡計分卡四大構面與其構面之環境績效間呈現明顯的相關與消長關係，不僅財務與非財務面、外部績效與內部績效間具有明顯的相關與消長，環境績效更是相互影響，一層層地往上驅動，可形成環境策略路徑圖。
3. 為因應環境需求，企業必須採取積極的環境策略，因此平衡計分卡可作為企業環境績效評估與環境策略之參考工具。

　Recently, environmental protection and regulations such as WEEE, ELV and RoHS are rapidly emerging as an important issue for business to consider. The trend of swinging from end-of-pipe control to product design, green innovation and even the establishment of image or brand has affected corporations in almost every corner in the world, and enlarged to the all modern global production network. Corporations must take pro-active environmental strategies to response the challenges.

　However, Kalpan and Norton (1992) proposed “Balanced Scorecard” (BSC) structure, many corporations have try to adopt it for strategy management. The main idea of BSC not only provides a structure of performance evaluation in four perspectives including finance, customer, internal process and learning and growth, but also covers many aspects such as internal and external, financial and non- financial , outcome factors and driving factors, showing short term and long term effects simultaneously.
Therefore, this study adopt BSC structure and aim at internal electronic and automobile industries to understand the relationships of internal and external, financial and non- financial, outcome factors and driving factors. Further relying on these relationships to draw the “map of environment strategy” to probe and understand the feasibility of environmental performance evaluation and environmental strategy control.

　The results of this study suggest：
1. The four perspectives and environmental indicators of BSC structure can be assistance and suggestions for corporation choose the key indicator and perspectives.
2. The four perspectives and environmental indicators of BSC are correlate and causal mutually to form the drawing of environmental strategy.
3. Balanced Scorecard can be a management tool for environmental performance evaluation and environmental strategy control.

中文部分
1. Olve, N- G, Roy, J.and Wetter, M. 與瑞典CEPRO管理顧問公司總裁與資深顧問群，吳品清譯，「平衡計分卡實戰指南」，遠擎管理顧問出版，2003年。
2. Kaplan, R. S. ＆ Norton, D. P.，陳正平、朱道凱等人譯，「策略地圖Strategy Maps」，臉譜文化出版，2004年。
3. 丘應瑞，「供應鏈之精實生產系統特性探討—以台灣汽車產業為個案研究」，國立中央大學管理學院高階主管企管碩士班碩士論文，2002年。
4. 吳萬益、林清河，「企業研究方法」，華泰圖書出版，2001年。
5. 洪肇嘉、卓雅文、吳修閘、莊燿瑋和李文亮，「建立環境與安全衛生績效指標的方法及實物運用」，工業污染防制第74期，2000年4月。
6. 陳順宇，「多變量分析」三版，華泰書局出版，2004年。
7. 郭美秀，「產業推行環境管理系統之績效及其策略分析」，國立成功大學資源工程研究所碩士論文，2000年。
8. 湯奕華＆陳文輝，「環境績效評估指標建置案例探討」，工業污染防制第85期，2003年6月。
9. 程永明，「中國大陸市場進入模式權變模型建構之研究—台灣製造業之實證研究」，國立成功大學企業管理學系博士論文，2002年。
10. 黃義俊，「企業的綠色管理之整合性模式的實證研究—以化工與機電產業為例」，國立中山大學企業管理學系博士論文，2001年。
11. 楊文福，「無形資產的價值動因分析--以臺灣網路IC設計業為例」，國立交通大學，高階主管管理學程碩士班碩士論文，2003年。
12. 詹聖惠、林明瑞和楊致行，「印刷電路板業環境績效評估指標建立」，工業污染防制第84期，2002年10月。
13. 褚秀敏，「關鍵成功因素與績效評估制度關連性之研究-以郵局為例」，國立臺灣大學會計學研究所碩士論文，1998年。
14. 經濟部工業局，工業永續發展論壇暨研討會—經營綠色企業與WEEE/RoHS指令，2004年。
15. 經濟部工業局，「Volvo集團之綠色供應鏈管理」，永續產業發展雙月刊，第13期，2004年。
16. 賴義方，「綠色供應鏈中綠色供應商之評估—以PCB產業為主」，國立成功大學資源工程研究所碩士論文，2004年。
英文部分
1. Atkinson, A. A., Waterhouse, J. H. and Wells, R. B., “ A stakeholder approach to strategic performance measurement,” Sloan Management Review, Vol. 38, Iss. 3, pp. 25-37, 1997.
2. Buzzelli, D. T., "Time to Structure an Environmental Policy Strategy", Journal of Business Strategy, Vol. 12, Iss. 2, pp.17-20, 1991.
3. Dean, T. J. and Brown, R. L., “Pollution regulation as a barrier to new firm entry: Initial”, Academy of Management Journal, Vol. 38, Iss. 1, pp.288-303, 1995.
4. Dias-Sardinha, I., Reilnders, L., and Antunes, Pp., “From environmental performance evaluation to eco-efficiency and sustainability balanced scorecard”, Environmental Quality Management, Vol. 12, Iss. 2, pp. 51-64, 2002.
5. Eccles , R. G., “The Performance Measurement Manifesto”, Harvard Business Review, Vol. 69, Iss. 1, pp. 131-137, 1991.
6. Eccles , R. G. & Pyburn, P. J., “Creating a Comprehensive System to Measure Performance” , Management Accounting, Vol. 74, Iss. 4, pp. 41-44, 1992.
7. Epstein, M. J. and Roy, M-J, “Sustainability in action: identifying and measuring the key performance drivers”, Long Range Planning, Vol. 34, Iss. 5, pp.585-604, 2001.
8. Figge, F., Hahn, T., Schaltegger, S. and Wagner, M., “The sustainability balanced scorecard—linking sustainability management to business strategy”, Business Strategy and the Environment, Vol. 11, Iss. 5, pp.269-284, 2002.
9. Global Environmental Management Initiatives（GEMI）, “New Paths to Business Value: Strategic Sourcing-Environment, Health and Safety”, Washington, DC, USA, 2001.
10. Grandy, M. W., “Performance Measurement: Implementing Strategy”, Management Accounting, Vol. 72, Iss. 12, pp.49-53. 1991,
11. Hambric, Donald C., “Key success Factors: Test of A General Theory In The 81 Mature Industrial-Product Sector”, Strategic management Journal, Vol.10, pp.368-382, 1989.
12. Handfield, P., Walton, S. V., Sroufe, R. and Melnyk, S. A., “Applying environmental criteria to supplier assessment: A study in the application of the Analytical Hierarchy Process”, European Journal of Operational Research, Vol. 141, Iss. 1, pp. 70-87, 2002.
13. Hart, S. L., "A Natural-Resource-Based View of the Firm", Academy of Management Review, Vol. 20, Iss. 4, pp. 986-1014, 1995.
14. Hart, S. L., "Beyond Greening: Strategies for a Sustainable World", Harvard Business Review, January-February, Vol. 75, Iss. 1, pp. 66-76, 1997.
15. Henriques, I. and Sadorsky, P., "The Relationship Between Environmental Commitment and Managerial Perceptions of Stakeholder Importance", Academy of Management Journal, Vol . 42, Iss 1, pp87-99. 1999.
16. Hoek, R. I., “Case studies of greening the automotive supply chain through technology and operations”, International Journal of Technology Management, Vol. 23, Iss. 1, 2, 3, pp.89-112, 2002.
17. Humphreys, P., McIvor, R., and Chan, F., “Using case-based reasoning to evaluate supplier environmental management performance”, Expert Systems with Applications, Vol. 25, Iss. 2, pp.141-153, 2003.
18. Johnson, S. D., “Identification and selection of environmental performance indicators: Application of the balanced scorecard approach ”, Corporate Environmental Strategy, Vol 5, Issue 4, pp.34-41, 1998.
19. Johnson, P F. and Leenders, M. R., ” Make-or-buy alternatives in plant disposition strategies”, International Journal of Purchasing and Materials Management, Vol. 33, Iss. 2, pp. 20-26, 1997.
20. Kaplan, R. S. and Norton, D. P., “The Balanced Scorecard: Measures That Drive Performance,” Harvard Business Review, Vol. 70, Iss. 1, pp.71-79, 1992.
21. Kaplan, R. S. and Norton, D. P., “Linking the balanced scorecard to strategy”, California Management Review, Vol. 39, Iss. 1, pp. 53-79, 1996.
22. King , A. A. and Lenox, M. J., “Lean and green? An empirical examination of the relationship between lean production and environmental performance”, Production and Operations Management, Vol. 10, Iss. 3, pp. 244-256, 2001.
23. Klassen, Robert D., McLaughlin and Curtis P., “The impact of environmental management on firm performance”, Management Science, Vol. 42, Iss. 8, pp.1199 -1214, 1996.
24. Koner, S.and Cohen, M. A., “Does the market value environmental performance?” , The Review of Economics and Statistics, Vol.83, Iss.2 , pp281, 2001.
25. Kriwet, A., Zussman, E. and Seliger, G.., “ Systematic integration of design-for-recycling into product design“, International Journal of Production Economics, Vol. 38, Iss. 1, pp.15-22, 1995.
26. Lamming, Richard, Hampson, J., ” The environment as a supply chain management issue”, British Journal of Management, Vol. 7, pp. S45-62, Chichester: Mar 1996.
27. Lau, R S M and Ragothaman, S. “Strategic issues of environmental management”, South Dakota Business Review. , Vol. 56, Iss. 2; pp. 1-5, 1997.
28. Lee, J. Y., “Managerial Accounting Changes for the 1990s”,California : McKay Business Systems , pp.70-72, 1987.
29. Lefebvre, E., Lefebvre, L. A., Talbot, S., “Determinants and impacts of environmental performance in SMEs”, R & D Management, Vol. 33, Iss. 3, pp.263-283, 2003.
30. Noci, G., “Designing ‘green’ vendor rating systems for the assessment of a supplier’s environmental performance”, European Journal of Purchasing & Supply Management, Vol. 3, Iss. 2, pp.103-114, 1997.
31. Porter, Michael E, van der Linde, Claas., "Green and Competitive: Ending the stalemate ", Harvard Business Review, Vol. 73, Iss. 5b, pp.120-134., 1995.
32. Rolph and Paul , “The balanced Scorecard : Get smart and get control” ,Chief Executive New York, pp.52-55. Jul/Aug 1999.
33. Tatikonda, L. U. and Tatikonda R. J., “We need dynamic performance measures”, Management Accounting, Vol. 80, Iss. 3; pp. 49-52, 1998
34. Tam, S., Lee, W. B., Chung, Walter W.C., Lau, Henry C.W., “ An object-based process planning and scheduling model in a product design environment“, Vol. 13, Iss. 4, pp. 191-207, 2000.
35. Winn, S. F. and Roome, N. J., "R & D Management Response to the Environment Current Theory and Implications to Practice and Research", R & D Management Review, Vol. 23, Iss. 2, pp. 147-160, 1993.
36. U.S. Environmental Protection Agency, National Advisory Council for Environmental Policy and Technology, A Report by the Environmental Capital arket Committee, “Green Dividends? The relationship between firms’ environmental performance and financial performance”, 2000.
37. Vastag, G., Kerekes, S., and Rondinelli A., ” Evaluation of Corporate Environmental Management Approaches: a Framework and Application”, International Journal of Production Economics, Vol.43, Iss. 2,3, pp.193-211, 1996.
38. Zsidisin, G. A. and Siferd, S. P., “Environmental purchasing: a framework for theory development”, European Journal of Purchasing & Supply Management, Vol. 7, Iss. 1, pp.61-73, 2001.
網站/網頁部分
1. ERICSSON Supplier Environmental Requirements—A Life Approach, 2003.
http://www.ericsson.com/sustainability/download/pdf/brochure.pdf
2. Matsushita Environmental Sustainability Report, 2002.
http://matsushita.co.jp/environment/2002e/pdf/er02e.PDF
3. Toshiba Environmental Report, 2002.
http://www.toshiba.co.jp/env/english/pdf/report02e.pdf
4. Toshiba Green Procurement Guidelines, 2003.
http://www.toshiba.co.jp/procure/english/green/index.htm