歐盟自2006年7月起開始實施RoHS(Restriction of Hazardous Substances Directive， 有害物質禁用指令)，加上已執行的WEEE(Waste Electrical and Electronic Equipment Directive，廢電機電子設備指令)等，將立即影響台灣直接輸往歐洲每年新台幣2，200 億以上的電機電子產品，對以OEM(Original Equipment Manufacturing)及ODM(Own Designing and Manufacturing)生產為主的台灣電機電子產業造成極大的影響。因此，台 灣地區廠商也積極採取相關之綠色實務策略因應，藉以強化組織財務以及環境績效。本研究資料蒐集的方法採取文獻探討、深度訪談以及問卷調查法等為本研究方法，並以2004年天下雜誌製造業1000大中電機電子等相關廠商為抽樣架構進行實證研究，採用 SPSS進行資料分析及假設檢定，以SEM (Structural Equation Modeling'結構方程模 式)的路徑分析模型來驗證本研究無構。本研究從150份有效樣本中發現:環保法令規範及競爭因素的影響，驅使台灣地區電機電子廠商採行綠色供應鏈管理實務，且綠色供應鏈管理實務的採行能改善組織財務績效及環境績效。

The actualization of RoHS by the EU from July 2006。and the execution of WEEE will influence the electrics and electronics products worth over NT$ 220 billion to export directly to Europe immediately. And this will bring extreme impact on Taiwan s industry of electrics and electronics， which specializes in OEM and ODM Thus， the manufacture in Taiwan also energetically adopt the strategies related to green practices to meet it， so as to strengthen the organization s financial condition and environmental performance. The researcher uses literature review， in-depth interview，αnd survey with questionnaires to collect data as the theoretical fundation; at the same time， the researcher samples the first 1，000 manufactures related to electrics and electonics in manufacturing industry listed in the "Common Wealth" 2004 to process the research besides SPSS statistical software is used to analyze the data and test the hypotheses， and the researcher utilizes the path analysis model of SEM to verify the hypothetical framework of this reseαrch. The researcher concludes form the 150 valid cases in the sample， and finds that because of the influences from the regulations of environmental protection s laws and the competitive factors the mannfacturers of electrics and electronics in Taiwan has adopted Green Supply Chain Management (GSCM ) Practices to cope with. In addition， the adoption of GSCM Practices can also improve the organization sβnancial and environmental performance