本研究旨在探討循環經濟（Circular Economy, CE）於台灣玻璃纖維遊艇製造產業之導入現況與挑戰。該產業雖屬規模有限之出口導向利基型產業，卻於全球海事製造領域中佔有舉足輕重之地位。目前產業運作模式仍以線性經濟為主，依賴資源開採、消費與廢棄處置，對海洋環境與生態系統造成長期衝擊。循環經濟理念雖具備提升資源利用效率、降低環境負荷與促進永續發展的潛力，在產業實際落實，仍受制於制度性與營運層面之多重障礙。本研究旨在探討導入循環經濟過程中所面臨的關鍵阻礙，分析不同利害關係人的認知與詮釋，並評估循環經濟對中小企業（SMEs）在經濟效益及永續競爭優勢上的影響。
本研究採用質性研究方法，並以台灣玻璃纖維遊艇製造產業為個案，進行深度探究。透過半結構式訪談方式，蒐集十位在產業中不同層面的利害關係人之觀點，包含遊艇擁有者、遊艇製造船廠、財團法人機構（半官方機構）、碼頭營運公司、遊艇廠員工、工程師、驗船協會人員與造船廠廢棄物回收業者。訪談資料經由主題分析法整理與歸納，並輔以利害關係人理論、資源基礎理論以及制度理論作為分析架構，以多元視角解析循環經濟的落實現況、阻礙來源與利益關係的互動模式。
研究結果顯示，循環經濟實施過程中面臨多項關鍵障礙，包括材料與技術的複雜性、實施成本過高、短期經濟可行性不足、基礎設施匱乏、法規制度不健全、製程效率偏低、消費者對永續產品期望落差以及二手與回收市場發展不足。為因應此現況，本研究提出多項策略建議，包括擴大政府補助與稅務優惠、完善法規與制度、推動模組化設計與材料創新、強化跨部門協作與資源整合，以及提升消費者認知與產業人力培訓。 在學術層面，本研究將資源基礎理論與制度理論應用出口導向且屬利基型的製造產業，補足現有文獻之不足。在實務層面，提供包括強化人力培訓、促進利害關係人合作、與完善法規改革等建議，以協助台灣遊艇製造產業朝向永續轉型與國際競爭力的強化。

This study investigates the implementation of Circular Economy (CE) principles in Taiwan’s yacht building industry, a niche, export-driven, resource-intensive sector within the global marine manufacturing landscape. Despite increasing environmental concerns and global momentum toward sustainability, CE adoption in this industry remains limited. This research addresses key barriers to CE implementation, stakeholders' interpretations of these challenges, and the extent to which CE contributes to economic outcomes and sustainable competitive advantage among small and medium-sized enterprises (SMEs) in this niche industry.
A qualitative method was adopted through semi-structured interviews with ten stakeholders, including yacht owners, manufacturers, an incorporated foundation (Quango), a port operating company, shipyard workers, engineers, a maritime regulatory inspector, and a waste recycling facility owner. In addition to primary data, secondary sources were reviewed to supplement the findings. Thematic analysis was conducted through the theoretical lenses of Stakeholder Theory, Resource-Based View (RBV), and Institutional Theory to examine how CE practices are understood, adopted, and challenged across the industry ecosystem.
The findings identified several interconnected barriers, including technical difficulties in recycling composite materials, high upfront costs, limited regulatory support, and consumer mistrust. Despite these obstacles, CE practices were found to enhance environmental performance, support job creation, and contribute to long-term economic benefits, even though evidence of immediate cost efficiency remains limited. Theoretically, the research extends the application of the Resource-Based View and Institutional Theory to the context of a niche, resource-intensive, export-oriented yacht manufacturing sector, therefore enhancing the current literature. Practically, it offers policy and managerial recommendations such as workforce training, stakeholder collaboration, and regulatory reform to support the sustainable transition of the Taiwan yacht industry.

論文審定書 i
誌 謝 ii
摘 要 iii
ABSTRACT iv
Table of Contents v
List of Figures vii
List of Tables viii
CHAPTER 1: INTRODUCTION 1
1.1 Background of the Study 1
1.2 Problem Statement 8
1.3 Aim of the Study 9
1.4 Research Objectives 9
1.5 Research Questions 10
1.6 Study Contribution 10
1.7 Research Scope and Methodology 11
1.7.1 Scope of Inquiry 11
1.7.2 Methodology 12
1.8 Chapter Summary 12
CHAPTER 2: LITERATURE REVIEW 14
2.1 Overview 14
2.2 Theoretical Framework 14
2.2.1 Stakeholder Theory 14
2.2.2 Resource-Based View Theory 15
2.2.3 Institutional Theory 18
2.3 Empirical Review 20
2.3.1 Circular Economy and Sustainability in the Yachting Industry 20
2.3.2 Global CE Practices: Insights and Adaptations for Taiwan 22
2.3.3 Contributions of the CE to Port Sustainability 25
2.3.4 Barriers or Challenges of CE in the Yachting Industry 29
2.3.5 Benefits of CE in the Yachting Industry 32
2.3.6 Reverse Logistics Approaches for End-of-Life Yacht Management 35
2.4 Research Gap 36
2.5 Chapter Summary 38
CHAPTER 3: RESEARCH METHODOLOGY 40
3.1 Introduction 40
3.2 Research Philosophy 40
3.3 Research Approach 40
3.4 Research Design 41
3.5 Research Method 42
3.6 Participant Profile 42
3.7 Analysis 46
3.8 Ethical Considerations 51
CHAPTER 4: RESULTS AND FINDINGS 52
4.1 Introduction 52
4.2 Current Practices and Industry Awareness 54
4.3 Barriers and Challenges to Circular Economy Adoption 59
4.4 Drivers of Circular Economy Implementation 63
4.5 Role of Policy and Financial Support 66
4.6 Future Prospects and Strategies for Sustainability 70
4.7 Chapter Summary 75
CHAPTER 5: DISCUSSIONS 78
5.1 Introduction 78
5.2 Barriers to CE Implementation in the Yacht Building Industry 78
5.3 Impact of CE on Taiwan’s Yacht Industry and Economy 79
5.4 Impact of CE Implementation on Sustainable Competitive Advantages 82
5.5 Chapter Summary 83
CHAPTER 6: CONCLUSION 85
6.1 Key Findings 85
6.2 Implications of the Study 86
6.3 Recommendations for Practice 88
6.4 Direction for Future Work 89
6.5 Limitations of the Study 91
6.6 Chapter Summary 92
REFERENCE 95
Appendix A: Semi-Structured Interview Guide 103
Appendix B: Informed Consent Form for Interview Participants 105
Appendix C: Interview Transcripts 106

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