近期循環經濟已成為一個趨勢，企業為了符合法規和顧客的期待也將循環經濟做為策略之一。但在推行的當下除了法規的規定外仍受限於對循環經濟的不了解及執行的優先順序，而面臨無所適從、不知從何做起等問題，如有適當的評估指標讓企業能設定目標及發展策略，更可提升轉型的速度與減少學習的時間。因此明確且有效的評估指標在循環轉型路上扮演相當重要的角色。而在指標的設定也需考量企業自身的能力和預期的效果，如能以成本及效益的角度出發則可讓企業控制成本及預期達到的效果。
本研究彙整目前學界及政府部門所提出的循環經濟文獻及政策，以歐盟循環經濟指標之「生產和消費」、「廢物管理」、「二次原材料」及「競爭力和創新」做為四大構面，選出相對應二十組指標。再依成本效益分析將指標分在四個象限內，分別為第一象限(成本低效果高)、第二象限(成本高效果高)、第三象限(成本低效果低)及第四象限(成本高效過低)，並以食品產業進行所發展架構之個案分析。
食物是我們日常生活必需品之一，但生產消費的同時也對環境產生重大的負面影響，直接或間接產生多餘的處理成本，因此如何以高效率低成本和可持續的方式生產成為產業必需要面對的問題。而在台灣眾多的食品業者中有入選永續指數的食品企業只有一家，該企業雖為台灣市值前20大業，仍顯示食品產業在循環永續的作法較其它產業落後。因此如何讓企業以符合成本效益的方式導入循環經濟更顯得特別重要。
本研究結果發現，以成本效益四象限來看，除了第一象限(成本低效果高)個案企業有全數做到外，其餘三個象限都有不足的地方，顯示該企業仍以成本低效果高作為推行循環經濟的優先考量。另研究也發現台灣在循環經濟政策上仍較薄弱，不如歐盟之面向完整。本研究為台灣第一個整體循環經濟指標，可以讓企業作為進入循環經濟的基礎。而歸納出之架構及指標，可做為企業循環經濟評估檢核表(Checklist)，提供企業以系統化、分類的角度檢視自身的不足，進而持續改善系統，朝循環經濟邁進。

Circular economy (CE) has becoming a trend recently, and to meet the government regulations and customer’s expectations, enterprises will need to consider CE as their key strategy. However, the status of circular economy development and the priority to take actions are difficult for business leaders to evaluate and to execute therefore. The main purpose of this work is to develop a holistic circular economy index for an organization to know where it is and how to go for. Based on a completed literature review and related regulations/guidelines of government, a framework is proposed and associated indicators are listed. The selected 20 indicators are further divided into four quadrants where the cost-benefit analysis could be performed. A representative company from the food industry is selected and its information is collected to illustrate how to apply the proposed CE index to evaluate its CE performance and to decide the priority of improvement actions. This study appears to be the first research in designing a holistic CE index in Taiwan and should be a starting point for industry to take value-creation circular economy seriously. Further study is necessary to justify the practicability of proposed framework and to further re-inforce its indicators.

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