The study adopts literature review and in-depth interview to analyze the causes and key factors of disaster rescue implementation of 2014 Kaohsiung Gas Explosions. The study shows the following results: 1. In the aspect of organizational structure, multiple and diffused authorities of toxic waste management caused delayed disaster rescue of Kaohsiung Gas Explosions. 2. The problems of resources are: overloading works and insufficient training on staff of Fire Departments, understaff and limited sites of Environmental Incident Specialist Teams, and shortage of funding of Fire Departments. 3. In the aspect of characteristics of agencies, unofficial and part-time staff of Environmental Incident Specialist Teams cannot provide enough incentives to keep them stay for a long time. In addition, multiple and diffused authorities of pipeline management cause insufficient monitoring and management. 4. In the aspect of organizational communication and implementation, fire fighters and staff of Environmental Incident Specialist Team were unable to cooperate and share mutual understanding with each other due to the chain of command did not transfer to the professionals.