18世紀第一次工業革命以來，「線性經濟」大規模原料開採、商品製造、使用到丟棄，快速消耗地球資源，造成環境莫大衝擊。21世紀人口增長、技術躍進，更大幅加速社會經濟成長，使用的資源仍不斷持續擴大。雖然線性經濟為企業社會帶來許多便利，但背後的資源耗竭及環境污染已不能再忽視。
本論文探討個案公司為永續發展先驅者，持續拓展「廢棄物管理與焚化、回收再利用、再生能源」三大核心領域，積極作為創造企業永續價值，以為環境永續發展做出具體貢獻。由於個案公司營運之焚化廠將陸續到達設計使用年限，面對設備老舊、處理效能降低，垃圾堆置夢靨恐將再現，個案公司發揮珍惜每一份資源將焚化廠改造，使焚化廠能繼續維持營運，兼顧經濟、環境與社會的發展，發揮最大資源效益，同時也使環境衝擊影響最小化。
本個案採取哈佛個案教學方式進行，個案公司運用資源拼湊舊機新用重生計畫，免除焚化廠除役的危機，除此之外，採取價值焦點思考法，分析各種可能的結果，運用核心價值發覺隱藏目標，以高價值循環政策與左右開弓策略發展新循環經濟商業模式，追求企業永續目標實踐企業社會責任價值。

From the first industrial revolution, the linear economy heavily exploits raw materials, largely manufacturing, using and disposing of products. In consequence, humans rapidly deplete the earth’s resources, which severely impacts the environment. In the twenty-first century, population growth and technological leaps expedite economic growth and continue to abuse the resources. Despite linear economy benefits social enterprise, resource depletion and environmental pollution should not ignore.
This research explores ECOVE as the harbinger of sustainable development and persists to expand in three core fields: waste management and incineration, recycling and renewable energy. ECOVE is enthusiastic about creating corporate sustainability and provides positive contributions to environmental sustainability.
ECOVE’s incinerators are successively reaching their life expectancy, aging facilities, performance degradation, and overflowing landfills might reemerge. ECOVE values every possible resource to reform its incinerators for maintaining the stability of the incineration plant. This reformation covers economic, environmental, and social development. ECOVE maximizes the resource effectiveness while minimizing environmental impact.
This research is based on Harvard case study for investigating ECOVE. This research adopts the ORID method, discover potentials and analyze any possible outcomes. ECOVE avoids incinerators from decommissioning by resource bricolage and recycle the old machinery. Moreover, ECOVE exploits circular economy policy and its dexterity for developing a new circular business model which pursues its corporate sustainability while fulfilling corporate social responsibility.

中文參考文獻：
吳盛忠(2015)。廢棄物管理未來展望從資源循環至循環經濟，綠基會通訊第40期。
吳育賢(2021)。循環經濟之實踐-以電子化學品顯影液回收再利用為例，國立高雄科技大學高階主管經營管理碩士在職專班碩士論文。
林品蓁(2005)。導入循環經濟觀念於工業園區之研究，國立臺灣科技大學管理研究所碩士論文。
曾品菁(2017)。探討以循環經濟模式進行品牌延伸之效果-以台泥公司為例，國立臺灣科技大學碩士論文。
張妙華(2019)。循環經濟回收業商業模式與競爭力分析-以zero zero回收服務平台為研究對象，國立台灣科技大學EMBA碩士在職專班碩士論文。
鄒倫、張祖恩(2018)。循環經濟評估工具技術，中技社。
鄒倫、張祖恩(2018)。資源及產品循環應用技術，中技社。
楊雅智(2015)。淺談企業社會責任之國際趨勢與國內推動現況，金管會。

英文文獻參考：
Ellen MacArthur Foundation., “Europe's circular-economy opportunity: Growth within: A circular economy vision for a competitive Europe,” McKinsey Center for Business and Environment, pp.13-16, 2015。
Keeney, R.L., Value-Focused Thinking: A Path to Creative Decisionmaking,” pp.3-23,1992.
Rangan, K., Chase, L., and Karim, S., “The truth about CSR,” Harvard Business Review, Vol. 93, No. 1/2, pp.40-49, 2015.

網路參考資料：
中鼎集團電子報，https://www.ctci.com/e-newsletter/CH。
公視新聞網，https://news.pts.org.tw/。
循環台灣基金會，https://circular-taiwan.org。
經濟部中小企業處，https://www.moeasmea.gov.tw。
Government of Netherlands, From a linear to circular economy, https://www.
government.nl/topicd/circular-economy/from-a-linerar-to-circular-economy.
Planet Aid, Recycling Rates Around the world, https://www.planetaid.org/blog/
recycling-rates-around-the-world.