循環經濟乃我國努力追尋跟上永續發展並振興我國經濟重要的關鍵途徑，而目前我國仍以管轄廢棄物處理之廢棄物清理法為主，並未妥善使用再利用的資源回收再利用法，因此本文將從介紹循環經濟之脈絡、並簡介各國推動循環經濟之法規政策還有以本文之重點歐盟循環經濟之指令框架及其歐盟成員國內化指令後之政策為介紹，再探討我國目前推動循環經濟所遇到之障礙。
最後，介紹歐盟的生命週期系統的生態設計綱要指令、化學品管制綱要指令及廢棄物綱要指令與其目前在2050年所期望達到永續循環的重要目標淨零，給我國一個啟發性的目標提示。最後，提出對於臺灣與歐盟的法制作一個比較與提出相關配套措施來協助循環經濟發展更為順利，希望能保障我國在未來發展循環經濟的路途上能讓經濟與環境保護雙向成長，亦提出配套措施給予人民有相應的依循管道。

The circular economy is key to keeping up with sustainable development and revitalizing our economy, and at present, Taiwan mainly relies on waste cleaning laws to regulate waste cleaning, and does not utilize recycling methods for recycling. this thesis will discuss the circular economy in the context of introducing the circular economy, and briefing the regulatory policies of countries to promote the circular economy and the policy after the EU's domestic directive framework, which focuses on the EU membership, and then explore the obstacles encountered by Taiwan to promote the circular economy.

Finally, this thesis proposes a comparison of the EU Life-Cycle System : Eco design Framework Directive, Waste Framework Directive, REACH and its current net zero of important goals for a sustainable cycle as expected by 2050, giving Taiwan a heuristic target. Finally, it is proposed that a comparison of the rule of law between Taiwan and the EU and related measures to assist in a seamless transition or development of the circular economy, hoping that Taiwan will ensure that the future development of a circular economy can grow in both directions, and propose supporting measures to give people a corresponding legal guideline.

一、中文文獻(依筆畫遞增排列)
（一）書籍
 洪德欽, 陳淳文, 陳靜慧, 吳志光, 黃舒芃, 吳秦雯, 楊通軒, 陳麗娟 (2015)。《歐盟法之基礎原則與實務發展（上）》。臺灣：國立臺灣大學出版中心。
 劉潤(2020)，《每個人的商學院・商業實戰(下) 》。台北市：寶鼎。

（二）期刊文獻
 朱宏毅、李嘉宜、林培杰、周函螢、王以璇、許巧玲、哈元圓、李淑楨(2014) 〈資源循環利用法及現行事業廢棄物管理子法研析計畫〉，《財團法人台灣產業服務基金會》，EPA-103-H102-02-233，頁28-48。
 汪文豪、丁嘉琳、辜樹仁(2007)。〈台灣不得不面對的三大警訊 — 全球暖化〉，《天下雜誌》，第386期。
 江國瑛、李佩玲、林姿君、劉蘭萍（2007）。《九十六年度資源回收再利用整合推動及績優 事業評選計畫》，〈財團法人環境資源研究發展基金會、財團法人台綠色生產基金會〉，EPA-96-H103-02-252，頁208-210。
 李政憲、劉明翰、林綉娟、楊詔棻、鍾昇恆、蔡美惠(2010) 〈因應歐盟 REACH 加強化學品管理計畫〉，《財團法人安全衛生技術中心》，EPA-99-J104-02-106，頁22-25。
 林培杰、李嘉宜、詹坤潔、李淑楨、許巧玲 (2013)。《資源循環利用法暨子法研訂及相關配套措施計畫》，〈財團法人台灣產業服務基金會〉，EPA-102-H102-02-131，頁29-45。
 林培杰、王文裕、李嘉宜、吳厚明、許巧玲、哈元圓、李淑楨、莊倫綱、蔡明杰、王以璇、詹坤潔、林鴻文（2015）。《資源循環利用法及現行事業廢棄物管理子法研析計畫》，〈財團法人台灣產業服務基金會〉，EPA-104-H102-02-133，頁45-46。
 邱文琳、馬鴻文、陳必晟、吳兆娜（2010）。〈資源循環政策規劃專案工作計畫〉，《財團法人環境資源研究發展基金會財團法人台灣產業服務基金會》，EPA-99-H102-02-160，頁118-121。
 黃育徵（2017）。《循環經濟》。出版地：天下雜誌。
 郭乃文（2016）。〈能資源循環型社會之永續物質管理〉，《農業生技產業季刊》NO.46, 頁9-16。
 財團法人資源循環台灣基金會（2019）。〈聯合國永續發展議程與循環經濟之產業因應趨勢〉，《永續發展期刊》，第82期。
 劉如慧(2014)。〈歐盟化學品註冊、評估、授權暨限制（REACH）規則探討與借鏡、兼論我國毒性化學物質管理法最新發展〉，歐美研究季刊》，第46卷第2期，頁243-340。
 劉如慧(2014)。〈論毒性化學物質管理法最新修正部分條文－化學品登錄制度與毒性化學物質釋放量紀錄資訊公開〉，《環境法律人》，第五期。
 劉如慧(2015) 。〈談我國毒性化學物質之政府資訊公開〉，《台灣人權促進會季刊》，秋季號，頁8-13
 黃敏瑜(2019)。〈日本循環型社會法制的分工與整合〉，《經濟前瞻》，184期，頁23-30。
 楊舜堯（2020）。〈循環經濟與臺灣廢棄物法規之現況探討〉，《台灣經濟研究月刊》，42卷第6期。
 蘇銘千（2010）。〈國內外永續物質管理政策之演進與未來發展〉，《永續產業發展雙月刊》，第28期。

（三）網站資料
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 https://green.pidc.org.tw/detail.php?lang=tw&type=3&id=83 (最後瀏覽日: 2022年12月19日)
 台灣循環經濟與創新轉型協會(2018)。《循環經濟的困難》。載於：https://www.ceita.org.tw/smart-money-moves-2-2-2/(最後瀏覽日： 2022年08月25)。
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 郭映庭(2022)。《「歐盟綠色政綱」行動路線圖重點：碳關稅、能源稅改、綠色轉型融資、氣候盟約》，〈環境資訊中心〉，載於: https://e-info.org.tw/node/222594(最後瀏覽日： 2022年08月25)
 自由時報：《嘉縣》違法回填土方 嘉縣今年已查獲件：
 https://news.ltn.com.tw/news/life/paper/1481214 (最後瀏覽日： 2022年08月25)
 風傳媒：循環經濟的隱形危機 無法循環的真相：https://today.line.me/tw/v2/article/v1v7Do(最後瀏覽日： 2022年11月15)
 風傳媒：半導體越夯它越賺！這家化工廠把回收物做成獨家生意，連台積電都上門 https://www.storm.mg/lifestyle/3930405?mode=whole(最後瀏覽日： 2022年08月25)
 財經M平方：財經總成績單，臺灣進口年增率，載於：
 https://www.macromicro.me/collections/13/tw-trade-relative/123/tw-imports-industries(最後瀏覽日： 2022年08月25)
 挪威：PoHS：https://green.pidc.org.tw/detail.php?lang=tw&type=3&id=19(last visited: Oct 12, 2022)
 陳昭宏(2022)。〈不要無止盡蓋掩埋場 環團籲廢清法和「資源永續管理法」同進立院〉，《環境資訊中心》，載於: https://e-info.org.tw/node/234723 (最後瀏覽日:2022年12月3日)
 國家發展委員會(2014)。推動跨域合作，再造國家整體競爭力: https://www.ndc.gov.tw/nc_27_19927(最後瀏覽日:2022年11月22日)
 雅虎新聞：山區偷燒廢棄物 新北警空拍跟監逮2嫌
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 循環台灣基金會（2021）。〈以終為始推動台灣邁向2050淨零排放〉，基金會專欄。
 新聞雲(EToday)：苗栗通霄農牧地挖出50噸營建廢棄物　地主恐遭判刑+重罰https://www.ettoday.net/news/20220818/2319327.htm(最後瀏覽日： 2022年08月25)
 https://circular-taiwan.org/2021/05/31/tw-2050-net-zero/ (最後瀏覽日： 2022年08月25)
 趙家緯(2019)。〈盤點轉型政策的致命缺陷給台灣循環經濟大聯盟的行動備忘錄〉，《環境資訊中心》，公共論壇，載於: https://e-info.org.tw/node/221056 (最後瀏覽日:2022年11月22日)
 德國：《循環經濟和廢棄物管理法KrWG》，載於：https://green.pidc.org.tw/detail.php?lang=tw&type=3&id=44 (最後瀏覽日： 2022年11月7)
 歐陽藹寧（2020），〈世界在變，循環方法也在變「不再合用，何必堅持」〉，《倡議專欄》。載於：https://ubrand.udn.com/ubrand/story/12117/4572096 (最後瀏覽日： 2022年08月25)
 賴彥銘(2022)。〈維修權在歐盟的發展〉，《基金會專欄》，載於：https://circular-taiwan.org/2022/07/14/right-for-repair-in-european/ (最後瀏覽日：2022年12月28日)
 蕭閔云(2021)。〈蘋果開第一槍！發布iPhone 12、13個人自助維修計畫，響應歐盟電子產品「維修權」法規〉，《數位時代》，載於：https://www.bnext.com.tw/article/56894/eu-right-to-repair-phones-tablets-laptops-2021-ecodesign-directive? (最後瀏覽日：2022年12月28日)
 聯合新聞網：杜絕非法傾倒廢棄物 雲警加強取締告發激增739件
 https://udn.com/news/story/7321/6503459(最後瀏覽日： 2022年08月25)

（四）行政資料
 行政院環保署(2021)廢棄物清理法修正重點說明
 行政院重要政策：循環經濟推動方案，載於：https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/18ef26a4-5d05-4fb3-963e-6b228e713576（最後瀏覽日：2022年08月25日）
 行政院國家永續委員會(2018)臺灣永續發展目標: https://ncsd.ndc.gov.tw/Fore/AboutSDG(最後瀏覽日: 2022年11月20日)
 行政院環保署(2013)毒性化學物質管理法部分條文(2013)修正總說明及條文對照表。
 國家發展委員會、行政院環境保護署、經濟部、科技部、交通部、內政部、農委會、金融監委會（2022）。〈臺灣2050凈零排放路徑及策略總說明〉，頁45-77。
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二、 英文文獻(依字母排序)

（一）書籍
 J. Kirchherr, D. Reike, M. Hekkert(2107). Conceptualizing the circular economy: an analysis of 114 definitions. Resour. Conserv. Recycl., 127,p.129
 T. Lahti, J. Wincent, V. Parida(2018) A definition and theoretical review of the circular economy, value creation, and sustainable business models: where are we now and where should research move in the future? p. 2799
 Terry Tudor Cleber JC. Dutra, The Routledge Handbook of Waste, Resources and the Circular Economy (2020).
 Wrisberg, N., H. A. Udo de Haes, U. Triebswetter, P. Eder, and R. Clift, eds, Analytical Tools for Environmental Design and Management in a Systems Perspective.(2002)

（二）期刊文獻

 Awan, U., & Sroufe, R. (2022). Sustainability in the circular economy: insights and dynamics of designing circular business models. Applied Science, 12(3), 1521.
 Brundtland, G.H. (1987) Our Common Future: Report of the World Commission on Environment and Development. Geneva, UN-Dokument A/42/427.
 Bassi, F., & Dias, J. G. (2019). The use of circular economy practices in SMEs across the EU. Resources, Conservation & Recycling, 146, 523–533.
 C.M. Christensen (2001),The Opportunity and Threat of Disruptive Technologies Materials Research Society Fall Meeting. Boston
 Consoli, F., D. Allen, I. Boustead, J. Fava, W. Franklin, A. Jensen, N. De Oude, R. Parrish, R. Perriman, and D. Postelthwaite. (1993). Guidelines for life-cycle assessment: a'Code of Practice'. Paper presented.
 Communication from the Commission. (2001), Ten Years After Rio: Preparingfor the World Summit on 'Sustainable Development'in 2002, COM 53 final.
 Dalhammer, C (2007). An Emerging Product Approach in Environmental Law Incorporating the life cycle perspectivethesis, The International Institute for Industrial Environmental Economics, Lund University, Lund.
 Finnveden G, Ekvall T, Arushanyan Y, Bisaillon M, Henriksson G, Gunnarsson Östling U, Ljunggren Söderman M, Sahlin J, Stenmark Å, Sundberg J, Sundqvist JO, Svenfelt Å, Söderholm P, Björklund A, Eriksson O, Forsfält T, Guath M (2013) Policy instruments towards a sustainable waste management. Sustainability 5(3):841–881.
 General Assembly (1992). Report f the United Nation Conference on Environment and Development, U.N. Doc. A/CONF. 151/26 ,31 I.L.M. 874.
 Heiskanen, E. (2000a). Institutionalization of life-cycle thinking in the everyday discourse of market actors. Journal of Industrial Ecology 4(4): 31-45.
 Hasanov M, Zuidema C. (2018) The transformative power of self-organization: towards a conceptual framework for understanding local energy initiatives in The Netherlands. Energy Res Soc Sci 37:85–93.
 Horlings, L. (2015) The inner dimension of sustainability: personal and cultural values. Environ Sustain 14:pp163–169
 Ives CD, Freeth R, Fischer J, (2020) Inside-out sustainability: the neglect of inner worlds. Ambio 49:208–217.
 J. Kirchherr, D. Reike, M. Hekkert(2107). Conceptualizing the circular economy: an analysis of 114 definitions. Resour. Conserv. Recycl., 127,p.129
 Jelinski, L.W., et al.,(1992). Industrial ecology: concepts and approaches. Proceedings of the National Academy of Sciences, 89 (3), 793–797.
 Morseletto, P.(2020) Targets for a circular economy. Resources, Conservation and Recycling.
 Mont, O., Plepys, A., Whalen, K., & Nußholz, J. L. (2017). Business model innovation for a circular economy: Drivers and barriers for the Swedish industry–The voice of REES companies. Mistra REES.
 Maitre-Ekern E, Dalhammar C (2016) Regulating planned obsolescence: a review of legal approaches to increase product durability and reparability in Europe. Rev Eur Comp Int Environ Law 25(3):378–394
 Matsumoto M, Yang S, Martinsen K, Kainuma Y (2016) Trends and research challenges in remanufacturing. Int J Precis Eng Manuf-Green Tech 3(1):129–142
 R. Adner, (2006) .Match Your Innovation Strategy to Your Innovation Ecosystem Harvard Business Review.
 Russel, D. and Benson, D.,(2014). Green budgeting in an age of austerity: a transatlantic comparative perspective. Environmental Politics, 23 (2), 243–263.
 Stahel, W. and Reday-Mulvey, G.,(1981). Jobs for tomorrow, the potential for substituting manpower for energy. New York: Vantage Press.
 William M. Lafferty & James Meadowcroft ,(2000).Implementing sustainable Development: strategies and Initiatives in High Consumption societies 307 (Oxford University Press)
 United Nations Conference on Environment and Sustainable Development (UNCED) (1992) Agenda 21. Rio de Janeiro: UN.
 Kojima, M. and Damanhuri, E., eds.,( 2009) 3R policies for southeast and east Asia. ERIA research project report 2008, No. 6–1. Jakarta: ERIA
 Yadow, N., Gupta, K., Rani, L., & Rawat, D. (2018). Drivers of sustainability practices and SMEs: A systematic literature review. European Journal of Sustainable Development, 7(4), pp531–544.
 Lombardi, D.R. and Laybourn, P. (2012). Redefining industrial symbiosis: crossing academic-practitioner boundaries. Journal of Industrial Ecology, 16 (1), 28–37.
 L. Krämer, (2012). EU Environmental Law (Sweet & Maxwell, 7 edn), p335-336
 P.M. Forster, A.C. Maycock, C.M. McKenna, C.J. Smith. (2020). Latest climate models confirm need for urgent mitigation Nat. Clim. Change, pp. 7-10
 R. Hildingsson, A. Kronsell, J. Khan . (2019) The green state and industrial decarbonisation Environ. Polit., pp. 909-928
 Rotmans, J. and D. Loorbach. (2009). Complexity and transition management. Journal of Industrial Ecology13(2): 184-196.
 S. Sacirovic, S. Ketin, N. (2018) Vignjevic Eco-industrial zones in the context of sustainability development of urban areas Environ. Sci. Pollut. Res., pp. 1-11
 T. Rood, H. Muilwijk, H. Westhoek (2017). Food for the Circular Economy, PBL Publication.
 Takahiro Eguchi (2001), Outline of the Basic Law for Establishing a Recycling-based Society, Waste Managemant Reasearch, Volume 12 Issue 5 pp281-285.
 P. Primeaux, J. Stieber, Profit maximization: the ethical mandate of business, Journal of Business Ethics 13 (1994). 287 – 294
 Witjes S, Lozano R (2016) Towards a more Circular Economy: proposing a framework linking sustainable public procurement and sustainable business models. Resour Conserv Recycl 112: p. 37–44
 Y.M. Saavedra, D.R. Iritani, A.L. Pavan, A.R. Ometto, (2018). Theoretical contribution of industrial ecology to circular economy. J. Clean. Prod., 170. Pp.1514-1520

（三）行政資料
 CEC (2003) Communication from the commission to the council and the European parliament. Integrated Product Policy Building on Environmental Life-Cycle Thinking. COM (2003) 302
 COM,(2015).Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions Closing the loop—An EU action plan for the Circular Economy, Brussels, 2.12.2015, COM(2015) 614 final.
 Consumer Affairs Agency (CAA), Ministry of Foreign Affairs (MOFA), Ministry of Finance (MOF), Ministry of Education, Culture, Sports, Science and Technology (MEXT), Ministry of Health, Labour and Welfare (MHLW), Ministry of Agriculture, Forestry and Fisheries (MAFF), Ministry of Economy, Trade and Industry (METI), Ministry of Land, Infrastructure and Transport (MLIT), Ministry of Environment (MOE), 2019. Strategy for plastic resource circulation. https://www.env.go.jp/press/files/jp/111747.pdf (last visited: Oct 13, 2022)
 European Commission (2015). Communication from the commission to the European Parliament, the Council, the European economic and Social Committee and the Committee of the Regions: closing the loop – an EU action plan for the circular economy. Brussels: European Commission.
 European Commission (2018b). Plastic waste: a European strategy to protect the planet, defend our citizens and empower our industries. Brussels: European Commission.
 European Commission (2020): Circular economy action plan,
http://ec.europa.eu/environment/circular-economy/index_en.htm
(last visited: Oct 13, 2022)
 European Commission (2008) The Raw Materials Initiative — meeting our critical needs for growth and jobs in Europe, COM(2008) 699, p. 4-5
 European Commission. (2014b) Communication: Towards a Circular Economy: A Zero Waste Programme for Europe. COM (2014) 398 final. Brussels: European Commission.
 European Commission. (2020) Communication From The Commsion To The European Parkiament, The Council The European Econimic and Social Committee and The Committee Of The Regions a new Circular Economy Action Plan For a cleaner and more competitive Europe. COM/2020/98 final.
 European Commission. (2012a) Innovating for Sustainable Growth: A Bioeconomy for Europe. Brussels: European Commission. Directorate General for Research and Innovation.
 European Commission. (2011)A resource-efficient Europe – Flagship initiative under the Europe 2020 Strategy.
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（四）網站資料
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https://ellenmacarthurfoundation.org/topics/circular-economy-introduction/overview
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 Creamer E, Aiken GT, van Veelen B et .(2019) Community renewable energy: What does it do? Walker and Devine-Wright (2008) ten years on. Energy Res Soc Sci. https://doi.org/10.1016/j.erss.2019.101223(last visited: Oct 12, 2022)

 Geissdoerfer, M. P., Savaget, P., Bocken, N. M. P., & Hultink, E. J. (2017). The circular economy—a new sustainability paradigm? Journal of Cleaner Production, 143, 757–768. https://doi.org/10.1016/j.jclepro.2016.12.048 (last visited: Oct 12, 2022)
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