我國於2002年修訂「殯葬管理條例」，將環保自然葬列入法條，提倡新型態的殯葬觀念，鼓勵國人採行環保自然葬。據內政部統計，相對於2009年至2018年十年間的死亡人數、遺體火化數，環保自然葬採行率平均為3.3%，顯示推行成效不彰。
本研究透過問卷調查，了解民眾對選擇環保自然葬的基本認知，以及影響民眾選擇環保自然葬的誘因。將問卷設計分為「基本資料」、「對喪葬方式的認知及意願」、「環保自然葬的選擇意願」共三個部分。在第三部分的意願調查中，向受調者揭露環保自然葬相關的資訊，分別稱為「前測」及「後測」，用來作為前後意願的比較。「後測」包含「環保意識」、「費用」、「先進潮流」、「從眾心理」、「名人效應」、「使用期限」共六個誘因，分析哪一項誘因對環保自然葬選擇意願的提升程度最顯著。
本研究結果發現，大多數受調者的喪葬觀念不如以往保守，「前測」結果顯示對環保自然葬的接受度高，只是普遍不清楚環保自然葬的方式及差異。「後測」結果顯示，各項誘因對意願均提升接近10%，其中「費用」、「使用期限」、「名人效應」這三項誘因效果相對更佳。藉由誘因影響意願程度分析，期望能為各縣市地方政府提供政策推動的修改方向，成為未來持續推動環保自然葬的參考依據。

In 2002, Taiwan government revised the "Funeral Management Regulations" to encourage people to adopt green burials. According to statistics from the Ministry of the Interior, relative to the number of deaths and cremations in the ten years from 2009 to 2018, the adoption rate of green burials averaged 3.3%, showing that the implementation was ineffective.
Through the questionnaire survey, this study investigated the perceptions of the public on choosing green burials, as well as the incentives that affect the choice of green burials. The questionnaire design was divided into three parts: "basic information", "cognition and willingness to burial methods", and "willingness to choose green burials". In the third part of the willingness survey, information related to green burial was disclosed to the respondents, which are called "pre-test" and "post-test" respectively, which are used as a comparison of before and after willingness. The "post-test" includes six incentives, including "environmental awareness", "costs", "advanced trends", "conformity", "celebrity effect", and "expiration period", and analyze which incentive had the most increasing in willingness of the choice for green burials.
The results of this study found that most of the respondents' burial concepts were not as conservative as before. The "pre-test" results showed a high degree of acceptance of green burials, but the methods and differences of green burials were generally unclear. The results of the "post-test" showed that all incentives increased the willingness by nearly 10%, and the three incentives of "cost", "period of use" and "celebrity effect" were relatively more effective.

論文摘要..........................................................................................................................I
ABSTRACT......................................................................................................................II
誌謝 ................................................................................................................................III
目錄 ................................................................................................................................IV
圖目錄.............................................................................................................................V
表目錄.............................................................................................................................VI
第壹章 緒論.....................................................................................................................7
第一節 研究動機與目的...................................................................................................7
第二節 研究流程……..……………………..…………………………………………………………………….……7
第貳章 文獻回顧與環保自然葬介紹.................................................................................9
第一節 我國環保自然葬介紹............................................................................................9
第二節 國外環保自然葬發展概況….…………………………………………………………………………….10
第三節 我國環保自然葬發展概況.……………………………………………………………………………….10
第參章 研究方法…………………………………………………………………………………………………….....13
第一節 研究方法..............................................................................................................13
第二節 問卷設計..............................................................................................................13
第肆章 研究結果................................................................................................……………16
第一節 基本資料結果分析................................................................................................16
第二節 認知型資料結果分析.............................................................................................19
第三節 態度型資料結果分析.............................................................................................22
第四節 前測、認知型資料與基本資料之交叉分析.............................................................26
第伍章 結論及建議...........................................................................................................33
第一節 結論及政策建議....................................................................................................33
第二節 研究限制及未來研究發展......................................................................................34
參考文獻..........................................................................................................................35
附錄 國民對環保自然葬的認知及選擇意願調查問卷..........................................................37

1. 台北市殯葬管理處（2005）。台北市環保自然葬的推行經驗分享。中華禮儀，（14），20-20。
2. 周柔含（2019）。從「環保自然葬」探討台灣殯葬文化的改變–以法鼓山生命園區為例。生死學研究，20期，1-57。
3. 陳伯瑋、曾煥棠（2017）。落實「環保自然葬」殯葬政策的作法。中華禮儀，(37)，43-47。
4. 曾煥堂、陳伯瑋（2014）。民眾喪禮辦理方式態度探尋。中華禮儀，（30），47-49。
5. Coutts, Christopher (2018). Natural burial as a land conservation tool in the US. Landscape and Urban Planning 178, 130-143.
6. Holden, Matthew H. & McDonald-Madden, Eve (2018). Conservation from the Grave: Human Burials to Fund the Conservation of Threaten Species. Conservation Letters, January/February 2018, 11(1), 1-4.
7. Robinson, Georgina M. (2021). Dying to Go Green: The Introduction of Resomation in the United Kingdom. Religions 12: 97.

參考網頁
內政部全國資訊入口網–綠色殯葬
https://mort.moi.gov.tw/frontsite/nature/newsAction.do?method=viewContentList&siteId=MTAz&subMenuId=902
台灣殯葬資訊網
http://www.funeralinformation.com.tw
維基百科–生態葬
https://zh.wikipedia.org/zh-tw/生態葬
全國法規資料庫–殯葬管理條例施行細則https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=D0020059
內政部戶政司全球資訊網–歷年全國人口統計資料（死亡數）https://www.ris.gov.tw/app/portal/346
內政部統計通報
https://ws.moi.gov.tw/001/Upload/OldFile/news_file/109年第14週內政統計通報_殯葬管理.pdf
中華民國統計資訊網
https://statdb.dgbas.gov.tw/pxweb/Dialog/statfile9L.asp