| Summary: | 碩士 === 國立臺北科技大學 === 環境工程與管理研究所 === 96 === Products and services are the main sources of profit for companies. However, not just environmental impact but also social impact on the stakeholders of each stage during the production of products or provision of services will be created. While “Sustainable Development” has becoming a business focus for the international enterprises, it is on the other hand an inconvenient truth for the domestic enterprises. Most of companies in Taiwan are reluctant to make their efforts on sustainable topics. Therefore, the purpose of this study is to introduce a product sustainability assessment tool, SEEbalance which developed by the renowned BASF, to the domestic corporations to help them developing a product sustainability assessment tool for disclosing the non- financial information to externally and for improving the sustainability of their products and services.
SEEbalance is an assessment tool which compares the relative superiority of two products or processes by evaluating their economical, environmental and social performance. Firstly, the SEEbalance method was studied thoroughly. Then, according the situation of Taiwan and data availability, the method was slightly modified to exclude one of the weighting scheme- the scientific weighting. In order to examine the suitability of the method in Taiwan, the new and old sputtering deposition processes were used to apply this method to evaluating their superiority. The results showed that in terms of cost new process has significant benefit than the old one. In terms of environmental and social impacts, on the contrary, the old process is better than new one. That was due to that the new process used a toxic substance which resulted in negative social and environmental impacts great than the old one.
In general, the SEEbalance method investigated in the research was considered suitable for Taiwanese companies to evaluate the sustainability of their products. However, the availability of the data, which used for evaluating both environmental and social performances and most wanted in Taiwan, will be the key factor to the success of the product sustainability assessment in Taiwan.
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