| 摘要: | 在21 世紀的今日，隨著工業化快速發展及有害物質的大量排放，造成全球暖化與環境惡化問題日趨嚴重，以致威脅人類安全及自然災害的事件相繼發生。近年來環保意識高漲，國內外許多企業因環保問題被罰款或圍廠甚至於停工的時有所聞。從永續經營來看，企業最終必須正視環境問題，不能一再消耗公共財，讓全人類及地球來承擔，愈來愈多的經濟學家也選擇利用經濟學的論點說服政府制定有效降低污染的法令。在過去，不少人認為我們不應以金錢來衡量環境，因為環境是無價的；但如果我們要說服社會大眾和企業團體，我們必須要能提出具有說服力的數據，讓他們知道資源不單只有勞動與資本，還包括自然資源，自然資源一旦遭到破壞，我們所負擔的社會成本，將遠大於經濟效益。因此在經濟成長與我們只有一個地球的均衡考量下，企業團體必須編列適當的環保支出，或選用綠色產品，在生產製程和應用上一步一步的改善，來降低或減少有害污染源的產生與排放。本研究的主要目的在探討一中小企業金屬零件塗裝廠 A公司的個案：研究變動塗料中的揮發性有機物(Volatile Organic Compounds, VOC)對環保費用支出的影響。從之前的文獻裡分析油性塗料與水性塗料VOC的個別含量及逸散速率，並有效減少有機溶劑的用量及揮發性廢氣的排放量。用氣像分析儀器GC/MS分析法來檢測油性塗料和水性塗料其VOC 定性與定量的差異，且利用環保署公佈之揮發性有機物收費費率及計算方式來作一分析與建議，並且以此二種不同的塗料在環保防治設備所應有的環保支出差異做一比較分析。另外，本研究闡述油性塗料與水性塗料中危害物質，除了揮發性有機物屬於危害性空氣污染物(Hazardous Air Pollutants, HAPs)外，還具有毒性、光分解性及衍生性空氣污染物等特性，對於生物及環境皆具有很大的負面影響。人體長期暴露於含VOC的環境中，會對人體產生刺激、中毒及致癌性腫瘤等生理反應。因此污染源的防治與環保支出已是企業的必要支出項目之一，但企業經營目的仍在於為股東謀求最大利潤，因此如何在社會責任與營業利潤間取得平衡，確是值得探討。In the 21st century, with the rapid development of industrialization and harmful substances emissions, resulting in the increasing problem of global warming, environmental degradation, threats to human security and natural disaster events have occurred. Therefore many economists have adopted the economic analysis to persuade the government to formulate effective laws in reducing pollution. In only one earth's balanced consideration and continue economic growth, business groups have to setup budget for appropriate environmental protection expenditures, selection green of products, production processes and applications, reduce harmful pollution sources of produce and emissions.The main purpose of this study was to investigate the case of a the metal parts coating company A where are impact of changes in coating of volatile organic compounds (VOC) on environmental protection expenditures. Analysis of suppose use solvent-based paint against the current use water-based paint VOC content and dissipation rate, and how to reduce the amount of organic solvents and volatile exhaust emissions.This research would also elaborated hazardous substances in the solvent-based paints, in addition to volatile organic compounds are hazardous air pollutants (HAPs). Also toxic, photolysis and the derivative of air pollutants, for the biologicaland environments have a significant negative impact on human with long-term exposure of VOC-containing’s environment, thus the body will produce irritation, poisoning and carcinogenic tumor physiological response. Sources of pollution prevention and environmental protection expenditure is one of the necessary expenditure, but the purpose of business is still to seek maximum profits for shareholders, so how to strike a balance between social responsibility and operating profit is really worth exploring. |
