台灣位處亞熱帶，年平均降雨量2,510 公釐，是全球平均值的2.6 倍，卻高居國際缺水排行榜第18 名，加上近年來人口大幅增加及嚴重工業化的影響，使主要作為取水的河川、湖泊及水庫皆受到相程度的污染與破壞；相對的，可利用的水資源也相形減少；如果該年度氣象水文情況不佳，國內屢屢出現缺水危機。「水資源」對於邁向21 世紀的台灣，更顯珍貴！
本研究針對A 電子股份有限公司所生產之「軟硬複合板（Rigid-Flex Board）」，利用國際上認可之水足跡評估指標，建立一套適用於台灣企業的水足跡分析系統，並藉由企業現勘、用水資料盤查、用水平衡圖繪製與產品成本分析及規劃等方式，根據企業不同之用水型態進行分析，並探討水足跡對於企業經營之實質效益，以達到用水資源永續管理之目的。研究結果顯示：本產品大比例的用水為其原物料階段，且主要為使用於生產原物料之藍色水足跡。此外，研究結果亦揭露了企業產品的用水情形，產品的水足跡分析可以反應企業對水資源使用的影響。 Taiwan locates at the subtropical zone, where the annual rainfall is around 2,510 mm that is 2.6 times than global average. However, Taiwan is also at the eighteenth position of water shortage area among all the international countries. According to the growing population and serious industrialization in Taiwan, the water resource, such as rivers, lakes and reservoirs are seriously contaminated, where the clean water resources are decreased dramatically. The water shortage problem has drawn an enormous attention in Taiwan. This study selected a Rigid-Flex Board Company (named as A company) to set up a water consuming risk management system using water footprint which is qualified by international society. This study mainly focused on establishing a water footprint simulation system of industrial companies in Taiwan. Some scientific methods were used in this study, including interviewing the selected company, colleting their water consuming data, investigating the water utilization balance table and planning the analysis scheme, where the real water consuming pathway of different company types were carefully examined by water footprint system. Thus, the results of this study indicated that high percentage of water consuming in A company was mainly on raw materials. The blue water footprint is the major contribution for the final product. Moreover, this study also illustrated the water utilization patent of selected company, which evidenced that the water footprint simulation could reflect the water resource which was obviously affected by different company types.