本研究係研擬以土壤及地下水污染場址設置太陽能回售系統降低環境負荷，並達成政府機關、土地關係人、企業三贏方案。目前國內法規對於污染場址管理較為保守，縱然同意開放，尚需研擬配套措施並解決污染場址整治及不法利得問題，期能研究提出符合法規面及實務面之可行方案，以符合各界期待。
本研究彙整經濟部能源局及行政院環保署頒布相關規定，歸納污染場址申
請設置太陽能回售系統流程之既有方案，並依法規面及實務面問題，研擬對應之配套措施，提出合理方案，經向政府機關、土地關係人、企業(投資者)三方利害關係人進行訪談，並依所提意見修正，提出三贏之可行方案。
研究顯示，針對既有方案政府機關與土地關係人對於法規面及實務面執行
趨向保守，並對污染管控、投資金額籌措、社會輿論、法規面不完備等問題提出疑慮；針對增列相關配套措施之合理方案，三方皆表示較既有方案更能有效推動，對於所提之配套措施亦表示支持，並提出尚有污染場址改善、不法利得問題待解決，故本研究依據訪談所提意見，規劃引進B 型企業、環境回復基金，並估算由投資利潤及租金支出部分經費(發電總額11%)，作為20 年後該場址污染整治之環境回復基金，以解決政府預算赤字無經費進行污染改善及不法利得問題，並創造政府機關、土地關係人、企業(投資者)三贏價值。最後針對本研究提出建議，期待政府機關能以較為開放的心態與民間企業合作，創造社會最大利益。

This study explores the feasibility of solar PV system installations on soil and groundwater pollution sites to minimize adverse environmental impact, while attaining triple-win among the government, landholders, and the developers by awarding profit from solar energy generated on the sites back to the grid for environmental rehabilitation. Regulations concerning pollution sites management currently in effect are rather reserved; and even if permission is given for the installation, supplemental measures still need to be formulated for effectively remedying pollution sites and reclaiming illegal gains. The study wishes to propose a legally-sound and pragmatic solution to attain triple-win for the good of the community.
The study explores regulations enacted by Bureau of Energy of the Ministry of Economic Affairs, and the Environmental Protection Administration, reviews existing statutes governing the installation of solar PV systems on pollution sites, and identifies supplemental measures in view of statutory and pragmatic aspects of the project to propose doable solutions. Interviews are conducted with representatives of government agencies, landholders, and developers (investors) for solution modification in hopes of arriving at an actionable, triple-win framework.
Our study raises several issues: one is the reserved approach of the government and landholders toward statutory and pragmatic aspects concerning the existing solution, and the others are: effective pollution control, financing and investment, community census, and statutory inadequacies. It also proposes supplemental measures that include feasible solutions, which are met with unanimous approval by the government agency, landholders, and developers, who point out that these solutions are much more effective than the ones currently in place. Meanwhile, the remediation of pollution sites and the reclamation of illegal gains still have to be addressed. To that end, the study formulates the engagement of B Corp, the establishment of an environmental rehabilitation fund with investment revenue and rent (accounting for 11% of the revenue from power generated on these sites) to cover some of the expenses. The funding would be used for environmental rehabilitation to remedy pollution sites in the next twenty years to help ease the strains on government coffers, and reclaim illegal gains. The measure promises to ensure triple-win for the government, landholders, and developers (investors). The study concludes with several suggestions, and it urges the government to partner with the private sector with open-mindedness to maximize the greatest social good.

【中文】
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2. 宋家銘(2014)，企業社會責任與倫理氣候對工作活力與 顧客導向行為的影響性研究 以苗栗地區中華電信營運處的員工為例，南台科技大學企業管理研究所碩士論文
3. 林宜諄(2008)。企業社會責任入門手冊。台北市：天下遠見出版股份有限公司。
4. 林益宏 (2003)。企業社會責任、財務績效與研發支出之關聯性分析，國立台北 大學合作經濟學所碩士論文。
5. 吳美茶 (2010)。企業社會責任與永續發展之研究--以台灣自來水公司第四區管理 處為例，逢甲大學經營管理研究所碩士論文。
6. 吳振昌(2001)，「預期組織變革不確定感對員工工作反應影響之研究」，國防管 理學院資源管理研究所碩士論文。
7. 吳婷怡(2005)，關係行銷、服務品質與顧客價值對顧客忠誠度之關聯性研究－以 台南都會區量販店為例，南華大學管理科學研究所碩士論文。
8. 經濟部能源局 http://web3.moeaboe.gov.tw/ECW/populace/home/Home.aspx
9. 行政院環境保護署土壤及地下水整治基金會 http://sgw.epa.gov.tw/public/Default.aspx

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