為滿足灌溉、公共給水、發電、防洪等多項功能，同時達到涵養水量、維護優良水質及確保水土保持工作等目的，便有水庫集水區、水源保護區的劃設與管理，並附帶對區域內的土地使用與開發行為加以限制。然而現階段水源保護區的土地使用管理制度，卻存在著許多問題，不但無法有效達到保護水源各目的，更使區域內的住民抱怨與抗爭不斷。 本研究以永續發展之「經濟效率」、「注重公平」與「環境整合」三理念出發，運用德爾菲技法－－專家學者問卷調查與分析，歸納出現階段水源區土地使用管理制度的相關課題，並以國外水源保護相關制度為借鏡，研議出符合永續發展理念的水源區土地使用管理制度，據此提出下列相關的改進策略作為政策上的建議： （一）土地使用管理方面 1、檢討現行水源區劃設方式。劃設方式應考慮各種有關土地使用的利益與需求，並將水源區置於國土計畫中合理位置，以進行保育方案的研擬與管理。 2、檢討現行水源區土地使用管制方式（管制事項內容、水源特定區土地使用管制要點等）使之臻於合理。 3、長遠而言，應以分級分區方式管理，並結合國土綜合開發計畫下的開發許可制進行管理。 4、研究訂定各分區之管理程度與等級，以績效標準、污染總量管制、水質監測等措施進行之。 （二）法令及管理機關方面 短期內應以修法方式檢討現行法令體系與管理組織機關的設計。長期而言，則應以訂定水源保護區管理專門法規（並考量與現行法規之整合）、設置水源保護專責管理機關（亦應考量與現行機關、地方政府之權限劃分）。 （三）回饋補償措施方面 1、水源保護既為必要，對於水源保護區居民土地使用受限之「特別犧牲」情況，必須給予合理補償。 2、修改《自來水法》12條之1，釐清回饋與補償的意涵。並將回饋金成立為基金、協助民眾參與地方建設。 3、協助地方建設的內容範圍應廣泛，且顧及水源區居民所需，考量社會福利、水源區振興及重建計畫。 （四）建立水源保護區廣泛與開放的民眾參與管道。

美洲開發銀行在海地與其基礎教育協同合作之研究 / This paper presents the findings of my researches on the matter of building “Quality education” in Haiti. The study aims to identify whether or not the efforts made to build quality education in the country after the January 2010 earthquake has achieved the results expected and consequently to propose alternative ways to achieve the goals targeted. In this sense, the paper hypothesizes that “Even with the support of the Inter-American Development Bank (IDB) which was selected as main partner to help in rebuilding the sector after January 2010, the actions implemented in the sector by the Government of Haiti (GOH) lack of effectiveness in building quality education. To evaluate the quality of the results achieved in the sector, the study uses a gap analysis by comparing the state of the sector before and after the earthquake. This analysis is based on a mixt of empirical data and qualitative data that were collected both through online sources and through interviews with stakeholders deeply involved in education in Haiti. The analysis has proven that performances are poor and that they have suffered from the same problems that have hindered the effectiveness of the interventions implemented in the sector even before the earthquake. In this sense, to rebuild the education sector as one major pillar to launch the country’s development process, the paper proposes building on a public-private partnership in education that should help to achieve quality education through the revamp of the following tree pillars: “quality teacher”, “quality tools” and “quality environment”.

企業社會責任的實踐，已然成為當前企業經營的「顯學」，企業以永續經營為思考主軸，是企業經營時不能漠視的動力。同時，評量企業社會責任實踐績效的機制也應運而生。雖然還沒有一套評量方式可以放諸四海皆準，但是企業社會績效與企業財務績效的正向關聯，日益獲得國際社會的認同，追求企業永續經營的永續性指數量化指標，則成為檢視企業社會責任執行效益的評分卡。 本文以道瓊永續性指數(DJSI)成份股的評選機制，做為檢核企業社會責任實踐成果的工具，並以宏碁公司為探討個案，以價值鏈模式，分析宏碁從事企業社會責任的驅動原因，並進一步以道瓊永續性指數成份股的入選評量準則，探究宏碁企業社會責任的實踐現狀與該準則間之落差，繼而提出改善建議。期望有助於宏碁及台灣其他有志於入列道瓊永續性指數之企業，強化其企業社會責任的實踐績效。 / The notion of ``Corporate Social Responsibility`` (CSR) has come to fall into place as a driver to sustain any companies' growth. While there have been lacking well recognized criteria to assess performance of companies that put CSR into actions, it has been found that their associated financial performance frequently signals the efforts. As a result, whether to be able to be listed in publicly accessible financial sustainability indexes provides a convenient yardstick for the companies enforcing the notion. In this study, given a goal to be a component in the Dow Jones Sustainability Index (DJSI), we evaluate in depth why Acer, an international brand personal computer company, has been motivated to assume the CSR as well as pursue the goal. The value-chain model is applied to gauge the strength and weakness in managements presently facing Acer. Serving other Taiwanese companies equally well, our analyses contribute to identify various dimensions in the value chain on which the company could make good improvements.

永續發展為一個多樣性的概念，包括生態、經濟、社會、政治、科技等不同領域，皆對永續發展有不同角度的切入與解讀；在各國均以永續發展做為環境管理與資源規劃的主要內涵時，如何轉換永續發展概念為實際衡量與操作指標，以作為邁向永續之政策基礎，永續性衡量工具之重要性不言可喻；而利用許多不同的方法來衡量永續發展，每一種衡量方法則提供了不同的訊息給有志於改善經濟體永續性的決策者。展望二十一世紀，台灣都市人口佔總人口比率將高達87%，都市化現象將更明顯，國民對生活環境品質水準之要求亦將隨之提昇；而台北市為台灣的首善之都，人口密度高達每平方公里9,714人，近年來人口成長趨勢雖然趨於緩和，但是高密度的人口聚集已為台北市帶來基礎建設及環境品質的負面影響。如何運用永續性衡量工具衡量人類生活的重心－都市，建立監測機制與研擬引導都市發展之策略，儼然成為一刻不容緩的課題。 基於資料取得與相關研究的經驗，本研究提出四個衡量台北市永續性的分析工具，所選擇的方法包括綜合面向指標的「永續性指標」(sustainability indicator)、環境向度的「生態足跡」(ecological footprint)分析與「環境空間」(enviromental space)指標，以及生態經濟面向的「生態效率」(eco-efficiency)，多面向地衡量台北市的永續性趨勢，以提供都市永續發展的決策預警、決策檢討與決策引導之功能。 本研究內容主要分成四個部份：第一部份介紹永續發展概念之意涵與都市永續性之操作性定義及要件；第二部份描述本文所使用的四個工具之方法論，先從文獻回顧中歸納出四個衡量工具的理論基礎，繼而尋求適合本研究領域的架構與指標內涵；第三部份則依所建立的理論基礎與架構，進行台北市的永續性衡量之實證分析；最後以台北市的實證分析結果，對所選擇的永續性衡量工具進行綜合分析討論，探討其在永續性衡量上的適用性與限制條件。 研究分析結果顯示，在永續性指標方面，台北市在生活舒適、交通便捷與教育文化方面有些許的改善，而社會安全一項則惡化；生態足跡分析結果，台北市生態足跡有逐年擴大的趨勢，所產生的生態赤字也相對增加，意謂著台北市利用消費密集的特性，挪用了其他國家或地區的生態生產力土地面積逐年擴增；環境空間的分析，則顯示了台北市在能源環境空間與陸域資源環境空間屬於不永續的情況，而為達永續發展目的所必須進行「減量配額」則明顯高於台灣與歐洲；生態效率觀念則提供了台北市在都市政策制定的基準，以及衡量永續經濟發展的新思維。

工業革命後傳統經濟發展模式成功地使經濟活動與經濟成長成為世界上大多數國家的政治議題，但大量提高產業生產的結果使得地球上的資源消耗與廢棄物製造量所造成的生態耗損速度遠超過自然再生速度。另一方面，由於「科技」與「貿易」的影響，生物新陳代謝加諸於人類的負荷將透過產業的新陳代謝更形擴大，在高度工業化國家物質消費程度與形式更受到消費主義的鼓舞，形成毫無節制的消費與浪費。近年來台灣地區加入世界貿易組織（World Trade Organization， WTO）引起廣泛的環境與貿易議題的討論，其中農業議題尤為顯著，究竟台灣地區加入WTO後之農地轉用政策是否可使土地資源利用達到永續經營之目標，引發本研究之研究動機。 本研究以生態足跡分析及貿易與永續發展相關理念為基礎，以1991到1996年台灣地區的農業產業做為研究的時空範圍，進行台灣地區耕地與牧草地生態足跡之實證計算並加以分析。在理論方面，首先就永續性之整體面向及各別領域面向推論出生態經濟學之定義符合整體面向之強永續性觀念；其次重新思考人類容受力定義，非以支持最大人口數（單位：人╱土地）而是轉向計算某一族群在持續基礎下生產所有消費物質及消化所有廢棄物所需的土地及水域面積（單位：土地╱人）之生態足跡（ecological footprint）觀念；在貿易與永續發展理念推論部份，則以IISD（1994、1995）、ICTSD（1995）及Cosbey（1998）等之相關研究作為理論基礎；最後，結合生態足跡、貿易及永續發展三者之理論。 在實證方面，本研究修正國內外多項研究後，重新定義符合台灣地區之生態足跡計算項目，並計算台灣地區1991到1996年農業（耕地與牧草地）之生態足跡，得知台灣地區農業消費中佔耕地生態足跡比例較重的項目分別為稻米、其他作物、豆類、種子油及進出口紗布、紡織製成品、成衣及服飾品及鞋類等五項，而影響台灣地區農業之牧草地生態足跡面積較大的因子包括羊毛及皮革、獸皮兩項；將這些項目與行政院農委會WTO農業因應對策項目對照後，發現影響最大的兩項分別為稻米及農園特產之豆類；因此本研究就稻米與豆類兩項產業加入WTO前後對台灣地區生態足跡、生態標竿、及生態赤字之影響進行進一步研究，並分析該兩項產業完全轉用為非農業使用與完全無轉用對生態足跡之影響，以評估該兩項產業加入WTO是否為一永續性策略。 本研究的研究結果發現，不論是稻米或豆類，其生態足跡與耕地生態標竿間的差距在無論有無造成農地轉用的情形下，都對該值影響不大，亦即不因加入WTO而有所改變。就生態足跡的理念觀之，若加入WTO使進口量增加的結果造成產業生產力提昇、進口產業以內銷為主、對國內生產量影響程度愈大，相對生態足跡面積降低程度愈大者及農地轉用為同類別使用等這四種影響的情形之下，則台灣地區加入WTO可視為永續性策略。 / After the Industrial Revolution, traditional economic development models have successfully made economic activities and economic growth a political issue for most countries around the world. However, with the greatly enhanced industrial productivity has come instensified uses of the resources of the earth, and the ecological depletion rate resulting from solid waste volumes has far exceeded nature's regenerative capacities. On the other hand, due to the influence of technology and trade, the natural biological metabolism, already carrying a human load, is being expanded and intensified by the industrial metabolism. In highly industrialized countries, the degree and form of material consumption has been inspired by consumerism, engendering virtually unlimited consumption and waste. In recent years, while Taiwan has been seeking to join the World Trade Organization (WTO), there have been pervasive discussions on the subject of trade and the environment. Among these, agricultural issues have been prevalent. Should Taiwan join the WTO, will the farmland transformation policy permit land resource usage to meet the objectives for sustainable development? This question is the motivation for this dissertation. This dissertation is based on the ecological footprint analysis, along with trade and sustainable development theories. The timeframe for reseach extends from 1991 to 1996, focussing on Taiwan's agricultural industry. Ecological footprint analyses were calculated based on factual evidence/data from Taiwan's arable land and pasture land. In terms of applied theories, first, considering both the comprehensive entirety as well as individual discrete segments, we conclude that the definitions of eco-economics are in agreement with the concept of the strong sustainability. Next, we reconsider the definition of human carrying capacity, not basing this concept on the support of a maximum population base (Unit: per capita/ha), but rather on the calculation of the land and water needed by a certain group (Unit: ha/per capita), existing on a continuous base, to effectively produce all consumer materials and absorb all solid waste. In respect to trade and sustainable development theories, we use related studies such as IISD（1994、1995）, ICTSD（1995）, and Cosbey（1998） to be our theoretical base. Finally, we combine the three theoretical constructs, namely the concept of the ecological footprint, trade, and sustainable development. In carrying out our research on factual evidence/data, this dissertation modifies research previously conducted by a number of researchers. We redefine the calculation parameters for Taiwan's ecological footprint, finely calculating the ecological footprint for the agriculture industry (arable land and pasture land) for Taiwan in the 1991 to 1996 period. We learn that in terms of agricultural usage and consumption in Taiwan, the five key items with the largest shares of the arable land footprint are: rice, other cereals, pulses, seed oils, and import/export textile yarn, fabrics, articles of apparel and clothing accessories, footwear. Factors demonstrating the greatest influence on Taiwan's pasture land ecological footprint are: wool and leather, and animal hides. When we compare these findings with policies of the Council of Agriculture for entering into the WTO, we confirm that rice and pulses are indeed the two items of greatest importance. Therefore, this dissertation will focus on the rice and pulses industry before and after entering into the WTO, and on their influence on Taiwan's ecological footprint, ecological benchmark, and ecological deficit. We will also analyze possible consequences should these two industries be transformed to non-agricultural uses, or, if no such changes are instituted, what the consequences will be for Taiwan's ecological footprint. Based on these findings, we will evaluate whether the allowance of entry of these two industries into the WTO is a sustainable strategy. Our research findings reveal that, whether or not we transform farmlands from the rice and pulses industries, there will be no significant impacts on the anticipated gap between the ecological footprint and the arable land ecological benchmark. This means there will be no significant change should there be entering into the WTO. Thus, from the perspective of ecological footprint analysis, if we join the WTO and the result is an increase in imports, this will enhance our industrial productivity; imported items will be fully consumed domestically; the greater the influence on domestic production volumes the greater the decrease in the ecological footprint area; and, farmlands will be transformed to non-agricultural uses. Because of the above four factors, it can be said that joining the WTO will probably be considered as a policy of sustainability. 第一章 緒論 1 第一節 研究背景 1 第二節 研究目的與內容 5 第三節 研究流程與問題限制 9 第二章 基本理念與文獻評析 13 第一節 永續性理念及知識性工具 13 第二節 永續發展評估工具－生態足跡分析 26 第三節 貿易與永續發展關係之研究 44 第四節 生態足跡的比較利益基礎 57 第五節 永續發展與WTO環境與貿易議題之探討 63 第三章 永續發展與WTO相關農業議題探討 69 第一節 台灣地區加入WTO各項農業議題之協定 69 第二節 台灣地區加入WTO各項農業議題之對策 84 第三節 台灣地區加入WTO農業議題對永續發展之影響 94 第四章 台灣地區農業生態足跡分析實證研究 99 第一節 生態足跡分析架構之建立 99 第二節 台灣地區歷年農業生態足跡評估 109 第三節 台灣地區農業生態標竿之建立與生態足跡分析結果 118 第五章 台灣地區稻米及農園特產之生態足跡與WTO農業相關議題之探討.124 第一節 台灣地區農業生態足跡與WTO農業議題對應項目分析 124 第二節 台灣地區因應加入WTO農業議題對應項目與台灣地區稻米及農園特產生態足跡影響因子分析 130 第六章 加入WTO對台灣地區永續發展影響之探討 142 第一節 以生態足跡觀點解讀加入WTO是否為永續性策略 142 第二節 以貿易與永續發展原則檢視台灣地區加入WTO是否為永續性策略 146 第七章 結論與建議 149 第一節 結論 149 第二節 後續研究建議 154

自1990年代中期，隨著環保、消費者權利、童工…等這些議題被廣泛檢討，越來越多人同意各別公司與整個社會是價值共享且相互依存的，若要達到共存共榮的理想，則公司必定要將社會責任融入其自身追求競爭力和商業策略的核心架構中。企業社會責任(Corporate Social Responsibility)並無公認標準，但一般泛指企業除了追求股東的利益極大化外，還必須兼顧員工、顧客、供應商、合作夥伴、社區團體、環境…等。 道瓊永續性指數(Dow Jones Sustainability Index)為現今資本市場衡量企業社會責任的標竿指數，而企業名列在被大眾認可的永續性指數上，就是企業可以傳達給利益相關者(stakeholders)，表明他們注重企業社會責任的訊號之一。藉由研究企業被涵蓋在聲譽卓著的永續性指數之內是否能為股東創造價值，本論文將探討企業永續發展和企業價值之間的複雜關係。 本研究利用傾向分數配對法(Propensity Score Matching)，降低進入與退出道瓊永續性指數這兩組公司間的異質性，以求得出的結果較不受公司規模、財務槓桿、產業等外在其他因素干擾。將2002至2009年間的樣本數配對後，以道瓊永續性指數作為企業社會責任之代理變數，以累積異常報酬率(Cumulative abnormal return)代表為股東創造之財富，我們追蹤資本市場對於企業進入和退出道瓊永續性指數的反應，來探討股東是否認同公司參與企業社會責任是創造價值之行為。 本研究結果顯示如下: 第一、當企業被加入道瓊永續性指數時，該企業之股東將獲得正向且顯著性的累積異常報酬率，這代表名列著名的的永續性指數是一個股東認可，且企業應追尋的目標。第二、當企業被道瓊永續性指數剔除時，該企業之股東將獲得負向但不顯著的累積異常報酬率。因此我們至少可以推論，從事企業社會責任活動，並不會破壞企業整體之價值。 / Corporate social responsibility (CSR) gradually becomes an important corporate strategy to every company in the worldwide economy. The social performance of a firm can shape the images to key stakeholders, no matter they are employees, suppliers, customers or investors, and influence decision making and relationships with the firm in the later stage. While corporations are busy engaging and enhancing CSR practices, there are few established empirical research on CSR effects and relevance in the capital markets. Hence, my thesis explores the relationship between corporate sustainability and firm value by asking whether membership on a recognized sustainability index is value generating. As stakeholders are urging that firms demonstrate their commitment to sustainability, one signal that companies can send to stakeholders to indicate that they are sustainable is membership on a recognized sustainability index. My research investigates this issue by tracing the market reaction to corporate entries and exits from Dow Jones Sustainability Index, recognized as a CSR benchmark, between 2002 and 2009. Instead of using regression models, I employ a propensity score matching (PSM) pairs design to overcome heterogeneity between different firms. My thesis highlights two main findings: a significant share price rising trend in cumulative abnormal returns (CAR) of the samples under the addition situation, suggesting that inclusion on the Dow Jones Sustainability Index (DJSI) is a goal that firms should pursue. Another is an insignificant negative stock market reaction while firms are removed from the DJSI, and I can draw from the results that, at the very least, adopting CSR doesn’t deteriorate the value of the firms. Our results suggest that the benefits of being included on the DJSI outweigh or equal to the costs associated with applying a membership on DJSI.