A Study of the Environment Costs and Benefit Matching:An Empirical Case Study on the Hospital in Chiayi, Taiwan

博士 === 逢甲大學 === 商學博士學位學程 === 103 === Rapid advancements in technology have led to significant environmental deterioration, which is already affecting our everyday surroundings in both direct and indirect ways. As ecological awareness grows, the state of the environment has become an issue of primary...

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Bibliographic Details
Main Authors: CHU CHIN-LING, 朱欽姈
Other Authors: 張森河
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/2vbhzk
Description
Summary:博士 === 逢甲大學 === 商學博士學位學程 === 103 === Rapid advancements in technology have led to significant environmental deterioration, which is already affecting our everyday surroundings in both direct and indirect ways. As ecological awareness grows, the state of the environment has become an issue of primary concern. In response to environmental protection regulations established by local governments and international organizations, businesses are actively planning how to improve use of resources, reduce waste, minimize environmental impact,enhance green supply chain management, cultivate an environment-friendly organizational culture, and fulfill their social responsibilities. The Environmental Protection Administration (EPA) published the Industry Guide to Environmental Accounting in 2008 in order to provide businesses with a consistent system to measure, record, analyze, and report the cost-benefit of their environmental activities. Using this guide as a theoretical framework, we conducted a case study of a large hospital in Chiayi, Taiwan. As part of the healthcare industry, this organization must comply with strict requirements for disclosure of environment-related data. Also, the EPA has recognized medical waste generated by the healthcare industry as recyclable pollutants. The hospital collated data on environmental expenditure and benefit not only for internal management purposes but also because they intended to set a new industry benchmark by becoming the first hospital to establish an environmental accounting system.