2050台灣淨零排放政策下逆物流行動方案優先序之探討-以台灣某零售商為例

近10年來，隨著全球暖化的日益嚴重、環保議題倍受矚目、以及消費者環保意識抬頭，各國政府積極推動淨零排放政策。另近年因疫情影響，電子商務及零售業急速增長，連帶造成物流、逆物流作業引起高度關注。企業若要妥善處理逆物流，首先必須了解國際發展的情勢、全世界各個主要組織以及各國政府的政策。就目前的國際情勢而言，減緩全球暖化無疑是最主要的課題之一。
國內企業以中小企業為主，企業所擁有的資源往往不足，即使有心面對淨零減碳的政策要求並強化逆物流的運作，卻往往不知如何著手。有鑑於此，本研究從實務應用的觀點出發，提出一套有系統的方法來協助國內中小企業，在2050淨零碳排的政策下，了解逆物流行動推行方案的優先順序。
本研究採用結合IPA (Importance-Performance Analysis)之修正式德菲法，以國內某零售商為案例進行實證分析。研究結果顯示，結合IPA之修正式德菲法可在相對較短的時程內簡單地找出逆物流行動方案的優先序，提供企業改善作業方向。

In recent years, global warming has become increasingly severe, and environmental issues have gained attention. Consumer awareness of environmental protection has also increased, leading to governments worldwide promoting Net-Zero emissions policies. The COVID-19 pandemic has resulted in rapid growth in E-commerce and the retail industry, raising concerns about logistics and reverse logistics operations.
Small and medium-sized enterprises (SMEs), which often have limited resources, are often unsure about how to address the requirements of net-zero carbon policies and strengthen their reverse logistics operations. In light of this, this study proposes a systematic approach to assist domestic SMEs in understanding the priority sequence of actions for reverse logistics under the Net-Zero carbon emission policy by 2050.
The study employs a modified Delphi method combined with Importance-Performance Analysis (IPA) and conducts empirical analysis using a case study of a domestic retailer. The results demonstrate that the Modified Delphi Method combined with Modified IPA can quickly identify the priority sequence of actions for reverse logistics, providing guidance for enterprises to improve their operational directions.