『環境保護警察隊』在行政院環境保護署積極規劃下，並在行政院內政部警政署協助下，於民國八十八年七月一日正式成立，象徵著政府希望建立環保公權力之決心，亦是針對企業對於其所應付之責任進行監督，達到企業取之環境，用之環境，還之環境的目標。但是，當我們在高度肯定環保警察制訂的意義外,並期望警察有所作為的同時，卻不能對環保警察的功能有過度的期望,尤其是從一個更廣大的永續發展的角度而言，環保警察制度必須與其他的因素互相配合,及通過一種社會合作的進路, 將相關的涉利者社群一起聯合起來,以一個更寬廣的角度來對付環境, 結果才會更恆久。
基於這個了解，本論文的目的是 : (1) 說明商業倫理與環保警察的關連，並展示商業倫理如何可以協助及補充環保警察更有效完成環保工作。(2) 闡明企業對環境之社會責任、環保警察與企業倫理之內在關係，包括說明環保警察與企業在環境社會責任上牽涉到哪些涉利者(stakeholder)。(3) 透過整合社會契約論(integrative social contract theory ISCT)將這些涉利者之義務與權利整合到環保警察之中，而成為環保警察應關懷的領域之一。並以此為基礎，對環保警察更廣的任務及未來發展提出一些初步的建議。

Taiwan government has established the environmental protection police since 1999.
It not only shows that the government’s determination to protect the environment but also expresses that the green business is coming. Many people have a high expectation to the environmental protection police, and hope they can really do something to our environment, but I think it won’t be succeed if we cannot take other stakeholders into account with a broad way to solve the environmental problems.
So in this thesis (1) I am trying to explore the relationship between environmental protection police and business ethics, (2) demonstrating how business ethics help environmental protection police to do their job more effective, (3) helping environmental protection police to reconcile the interest conflict among those stakeholders which includes corporations, government, and residents.

摘 要......................................Ⅰ
ABSTRACT ...................................Ⅱ
誌 謝......................................Ⅲ
目 錄......................................Ⅳ
圖 目 錄......................................Ⅷ
第一章 導 論 ................................1
第一節研究動機................................ 1
第二節研究目的................................ 3
第三節研究程序概述................... .......... 4
第二章 環 保 警 察 與 商 業 倫 理........... ..... 6
第一節環保警察角色與功能之說明.............. 6
—一般警察定義之說明........................ 6
—政府賦予環保警察權利之說明............. 7
—整體環保政策之目的說明..........................8
—防治公害、保護環境資源之說明.....................10
第二節環保警察現行功能優缺點之說明............... 13
—實際面優缺點之說明....................... 13
—基礎面之問題........................... 14
—環境問題的特殊性............................15
第三節環保警察與商業倫理之關係..................18
—環境污染活動之特性.................... 18
—環保警察與商業倫理之關係......................21
第三章 商 業 倫 理 學 的 理 論 探 討.............22
第一節企業社會責任論......................22
—企業社會責任之確認....................22
—企業之社會責任......................24
—在管理學界常見之定義................... 24
—社會責任金字塔論...................... 25
—企業責任三階段論....................... 25
第二節涉利者商業倫理學...................... 27
—涉利者理論之出現.....................27
—涉利者之定義........................28
—份利(stake)之定義.......................30
—涉利者理論應用原則........................... 32
—涉利者理論應用之限制...................... ... 33
第三節整合社會契約論............................ 34
—整合社會契約論之目的.......................... 34
第四節整合社會契約論與涉利者理論.................. 42
第四章 涉利者與整合社會契約理論之應用.............. 44
第一節涉利者理論之應用.....................44
—案例說明.................44
—各涉利者與企業關係之描述.................56
—以環保警察之面向考量..........................59
—各涉利者與環保關係之描述.......................59
—環保警察對涉利者之責任.........................61
—涉利者權利優先順序之說明.......................62
第二節社會契約中超級規範之應用....................65
—月眉里焚化爐興建案例說明.......................65
—超級規範之建立原則............................68
第五章 結 論 與 建 議............................. 75
第一節結論..................................... 75
參考文獻.........................................82
附錄一 聯合國永續發展指標系統........................87
附錄二 英國之永續發展指標............................89
附錄三 永續西雅圖永續社區指標系統.................... 90
附錄四 台灣永續發展政策現況--行政院國家永續發展委員會... 91
附錄五 台灣環境基本法...............................92
附錄六 美國國家環境政策法............................98
附錄七 日本環境基本法...............................105
附錄八 各國環保警察制度簡介..........................120

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