本研究的目的在於探討綠色環保壓力是否帶給企業綠色創新的正向影響，並且可進一步為企業帶來競爭優勢，而給予綠色環保壓力正確的評價與定位。其它干擾效果是否顯著，也是本研究希望探討的研究目的。本研究採取問卷調查的方式，針對國內六類資訊電子相關產業進行大樣本實證分析，並以LISREL、迴歸分析以及ANOVA進行統計分析。 研究結果發現，外部環保壓力與內部自發性環保壓力與綠色創新績效呈正相關，本研究雖然沒有針對每個環保壓力來源的強度進行衡量，但是由個案研究結果發現，國內資訊電子產業最大的外部環保壓力為國外知名資訊大廠以及政府，最大的內部自發性環保壓力為高階主管。而且組織規模愈大或是組織惰性愈小時，外部環保壓力對於綠色創新績效的正向影響程度愈大；但是內部自發性環保壓力對於綠色創新績效的正向影響程度，不受組織規模或是組織惰性這兩個干擾變數所影響。此外，本研究也發現企業的綠色創新績效與企業競爭優勢呈正相關；而且當競爭者的能力愈低或是產業成長率愈高時，綠色創新績效對於企業競爭優勢的正向影響程度愈大。 另外，本研究也發現半導體產業的外部環保壓力高於內部自發性環保壓力；電子組件業與消費電子產業的整體性綠色創新績效較高，而光電產業與半導體產業的整體性綠色創新績效較低；若以綠色產品創新績效而言，消費電子產業的綠色產品創新績效最高，而半導體產業的綠色產品創新績效最低者；若以綠色製程創新績效而言，電子組件產業與半導體產業的綠色製程創新績效較高，而消費電子產業的綠色製程創新績效最低。此外，研究結果也發現消費電子產業與通訊產業的綠色產品創新績效顯著高於綠色製程創新績效，而半導體產業與光電產業的綠色製程創新績效顯著高於綠色產品創新績效。 本研究發現，環保壓力會藉由綠色創新而對企業競爭優勢帶來正面影響，因此適度的環保壓力對企業而言是有幫助的。但是內部自發性環保壓力與外部環保壓力是不同的，由於內部自發性環保壓力是企業可以自行控制的，而且對於綠色創新績效的正面影響程度不受組織規模與組織惰性的干擾效果所影響，因此內部自發性環保壓力是值得企業去培育與創造的。雖然環保壓力會對企業綠色創新績效帶來正面影響，但是如果環保壓力過大的話，企業可能會承受不了而倒閉或移往國外。因此最適環保壓力程度為何，是本研究所沒有深入探討的，後續研究可針對這部分進行研究，以彌補此研究缺口。 關鍵字：綠色創新、環保壓力、競爭優勢、永續發展

企業經營目的並非僅是追求自身的短期經濟利益，理應是在永續發展與社會利益並繫的信念下尋求企業的長期經營，以促進經濟與社會面向的持續、平衡發展，晚近社會企業理念的萌芽、發展，則與經貿環境持續變遷後所引發的種種社會問題、福利國系統的瓦解以及民間對於非營利部門的慈善捐贈減少等因素息息相關，本研究目的在於瞭解社會企業此一新興概念之源起、發展歷程、理念內容，探討其對當前經濟社會所帶來之影響與掌握社會企業未來發展趨勢。 依據社會企業組織型態與達成社會使命途徑模式的差異，社會企業可分為社會創新、企業型非營利組織、企業社會責任與社會合作社四種類型，各種社會企業組織型態繫於國家政策、法律地位與社經環境等因素的不同而在組織功能上有所差異，在我國則以國家政策輔以社會企業的工作整合機制作作為主要發展方向，而根據本研究對歐、美、南韓等五個社會企業發展重要國家所作之比較分析，歐洲地區以工作整合社會企業為主要模式，與公共政策間的密切互動、以及社福照顧領域的經營發展則是其主要特色；美國則以非營利組織的商業化途徑以及社會創新為社會企業的主要發展模式，社會企業所面臨的發展困境則包含社會企業的經營風險性、法律地位的未定論以及國家公共政策對社會企業發展之態度。 本研究認為社會企業可視為介於公共政策、非營利部門及私部門三者交集下的創新經營理念，其有別於私部門只追求商業利潤或者非營利組織在經濟市場中的薄弱活動力，社會企業成功融合兩者特色，並且將滿足多重目標、多重利害關係人與多重資源的運用設定為其理想模式，總結而言，社會企業所訴求的是企業與所處社會、經濟市場間的永續發展，其體認到惟有在經濟發展同時兼顧社會與環境的永續成長，企業始能確保其長期的組織利益成長，而社會企業對於穩定企業內勞資關係的維繫與整體勞動市場的穩定亦有其重要貢獻，而我國社會企業未來發展則主要受「國家政策態度」、「與公私部門間競爭、合作」等因素所影響。 關鍵字：社會企業、工作整合、企業社會責任、永續發展

觀光業被稱為無煙囪產業，然而經研究證實，隨著觀光業的蓬勃發展，旅遊行為產生的碳排放量對於氣候變遷亦有重大影響，因此全球觀光部門開始正視本身發展與氣候變遷的關聯。在我國，新北市坪林區首先結合低碳環保與觀光發展的議題，於二○○八年首創低碳旅遊活動，是指一種致力於在旅遊活動中減少碳排放量的觀光發展模式，受到各界矚目，亦為永續觀光發展的最新趨勢。 　　低碳要求將旅遊活動的碳排放量降至最低，因此採取交通管制、要求共乘、定額限量等規範措施，然而觀光發展追求吸引大量遊客，在本質追求上兩者看似存有矛盾，究竟這樣的活動對於坪林地區觀光產業的永續發展有何助益？本研究欲藉文獻中所歸納的永續發展衡量架構，從過程途徑的參與層面，與結果途徑的社會、經濟、環境層面進行分析，探討諸如政策支持度、經濟利益分配與空氣品質等議題，據以提出未來永續觀光發展的策略建議。此外，由於利害關係人是永續發展的重要關鍵，本研究將以其為關注焦點，側重社會面向下利害關係人的觀點及互動，以展現永續發展的核心價值。 　　研究發現，政策推動過程中設有完善的溝通管道，然部分居民對政策的參與仍處觀望階段，而決策模式主要由上而下形成，在政府及居民間存在觀點上的差異；對永續發展的結果衡量上，社會面的政策支持度從反對到認同進而支持，欲使坪林未來有能力獨立執行、永續推動低碳模式的觀光發展，則須加強教育及能力訓練，在地方生活哲學中納入低碳概念，建立低碳永續發展架構，實際層面則可透過收費機制與活動的多樣化確保經濟來源；於經濟層面，政策已成功引入商機，然對於就業機會創造的影響仍稍嫌薄弱，人口外移則是地方發展最大的隱憂，而經濟不平等的現象亦有促進政策參與之效；於環境上的低碳目標，目前低碳概念的宣導意義遠重於實際減碳效益，然而低碳概念亦尚未成為當地核心價值，地方人民看重短期經濟利益更勝於長期永續發展價值，且於坪林地區推動低碳的效果本受限制，雖難以檢驗實際減碳成效，然已證實環保與經濟共存共榮的發展模式；最後並對發展低碳觀光提出建議。

水源，是水田利用最重要的因素，直接影響了水田所展現的多功能性。多功能性之概念，係表彰農業生產已由經濟功能轉變為兼具其他服務功能，強調農業生產不僅創造商品的價值，亦提供其他產出的非商品價值。並可歸納出具有生產經濟、生態環境與社會文化功能。而倡導多功能性之最終目的，在於農業永續發展。 本研究個案位於彰化縣溪州鄉。此鄉因有莿仔埤圳引入濁水溪灌溉，生產著名的濁水米，且莿仔埤圳亦為溪州鄉農業之命脈。近二十年來，溪州鄉歷經「集集共同引水」工程、中科四期搶水事件、護水行動與水田濕地計畫等，更加強調農業用水的重要性，以及守護土地的決心。而在護水行動落幕後，溪州鄉的水稻栽培方式，轉變成以無毒農法施作的水田濕地。本研究以文獻評析與深度訪談的方式，探討溪州鄉之水田利用歷程，並以護水行動為界，將溪州鄉水田利用方式劃分為慣行與無毒水田利用。並分別比較兩種水田利用方式，所展現出多功能性之差異。研究結果顯示，無毒水田之利用，特別是在生態環境的層面，較能夠為溪州鄉延續土地、動植物與人體健康，進而創造永續價值。 進而，本研究再以Jordan & Warner（2010）所提出的多功能性發展模式，探討模式中產業發展、農業生態夥伴關係與超級系統中，溪州鄉無毒水田利用所面臨之發展困境與課題。研究結果顯示，溪州鄉的無毒水田利用，已具備產業發展層次，並約略形成農業生態夥伴關係，惟超級系統層次尚未成形。此表示溪州鄉無毒水田利用的多功能性推廣，仍有其完備與不足之處。本研究認為，認為若能解決在內部管理、無毒水田的集中化管理，以及政府機關的資源整合、產業輔導、有機資材取得問題，並將有助於凝聚溪州全鄉之永續發展意識，使更多農民投入無毒水田栽培，或能成為傳統慣行農鄉轉變為無毒農鄉之典範。 / Water is the most important factor of paddy field utilization, and affect its multifunctionality directly. The concept of multifunctionality recognizes that the economic function of agricultural production has been transformed into other services, not only creating commodities, but also providing the value of non-commodity outputs. In fact, the goal of multifunctionality is to develop sustainable agriculture. This case study is located in Xizhou Township, Changhua County. Because Chi Tsai Pi furrow irrigation noses Chuo Shui River into Xizhou, this township can produce famous Chuo Shui rice. And for sure, Chi Tsai Pi furrow irrigation is the heart of agriculture in this township. In the past two decades, the township had gone through Chi Chi Conjunctive Diversion Project, grabbing water events of Central Taiwan Science Park’s (CTSP) fourth-phase, defending water action and paddy wetlands plan, people in this township has a great emphasis on the use of water in agriculture, as well as the protection of the land. After the defending water action, the rice cultivation methods in Xizhou has changed into chemical-free farming facilities for paddy wetlands. This research adopts literature and in-depth interviews two ways to explore the use of paddy fields in Xizhou, and compares the use of two separate methods of paddy fields, conventional farming and chemical-free farming, finds out the differences of multifunctionality between these two methods. And the results shows that the chemical-free farming paddy creates the sustainable value. Furthermore, this research explores plights and problems of the chemical-free paddy fields in Xizhou with the multifunctionality development presented by Jordan & Warner (2010),which includes three levels, enterprise development, agroeological partnership and supersystem. The results show that paddy field utilization of Xizhou has formed enterprise development and agroeological partnership, however, supersystem not yet. This represents there are some problems in Xizhou still. This study suggests that if these problems like nternal management, chemical-free paddy centralized management, industry guidance of government agencies, organic materials issues, are solved , will help unite awareness of Xizhou, and made more farmers into chemical-free paddy cultivation.

Taiwan’s Indigenous Peoples, Austronesian speakers with cultural ties to other Pacific Islanders, have encountered waves of outside political, cultural and economic forces. While their political situation has markedly improved with Taiwan’s democratization, their social and economic marginalization remains an issue. Reflecting recent shifts in Taiwan towards more human-centered, post-modern development policies, Atayal People of Jianshi Township have started a movement promoting community values and the transition to organic farming. This paper explores this transition and the work of the Jianshi “Farmers’ Academy.” Their aims are to collectivize organic agricultural production, transportation and marketing, promote and share traditional crops and knowledge as well as connect spread-out villages through shared culture, education and development. Situated in the broader contexts of Alternative Food Networks and Alternative Economic Spaces, which are typically explored in Western contexts, and Alternative Development (typically explored in the developing world), this qualitative research examines these marginalized communities’ efforts to formulate a grassroots model of culturally and environmentally sustainable development. The findings suggest that the people in the research area are choosing organic farming for various economic and non-material factors as many of their livelihood goals are culturally bound, outside the purview of conventional macroeconomic theories and critical of mainstream capitalist practices, thus supporting a more locally informed, pluralistic concept of economic development.

環保意識抬頭使企業面臨揭露環境資訊之壓力，進而發佈環境報告書。由於環境報告書在國內尚處發展階段，企業對其了解不深，使相關同業之經驗分享，尤其重要。 本研究採個案研究法，以個案公司為例，探討其發佈環境報告書之動機、設計與編製過程、相關內容及發佈後之效益。透過實地訪談、數次電話聯絡與書面文件相互比對後，有下列四點發現： 一、個案公司發佈之動機主要受日本母廠感召，並希望藉此達成對內、外之有效溝通、提升公司競爭力與形象，進而追求永續發展。 二、由事務局搭配相關管理機制，設計與編製出涵蓋產品生命週期之環境報告書。 三、報告書之內容從環境管理開始，進入綠色設計、綠色採購、綠色生產與綠色消費；至於環境資訊，有財務與非財務兩種表達方式。 四、發佈後之效益與動機相呼應，表現在公司形象、競爭力之提升與良好溝通上。 / Due to environmental consciousness, the enterprise is faced with the exposition of environmental information, then issues corporate environmental report (CER). However, CER is still in a developing phase domestically, and the enterprise doesn’t understand about it deeply. Thus, sharing in correlative experience of the profession is quite important. This research adopts case study, and takes the case company as the example to probe into the motive of, the design and the establishment process, the correlation content and the benefit of disclosing CER. After comparing with the penetration on the spot interview, the telephone contact and the written document mutually, there are four findings as below: First, the case company was affected by the Japanese Parent factory, and hoped to get up to communicate with its stakeholders effectively, to raise its competitive power and image, and to pursue its sustainable development. Second, the Affair Bureau introduced some management mechanisms into design and establishment process of the CER which covered a product’s life cycle. Third, the content of the report started from the environment management, then the green design, the green purchase, the green production and the green consumption came after; As for the environment information, could be divided into financial and the non-financial two statements. Finally, the benefit of disclosing CER responded to the motive, and displayed in the company’s image, the competitive power promotion of and the good communication.

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全球永續發展驅策力對企業的影響在永續發展有關議題中，持續受到市場的關注，許多標竿企業已將永續發展議題整合至企業的發展策略中，藉此回應永續發展驅策力所帶來的風險，以積極掌握永續發展議題所帶來的商業機會，進而提升企業價值並為股東創造更高的報酬。企業在面對永續發展驅策力的影響下，如何發展永續策略以因應風險並掌握機會，係不容忽視的重要管理議題。 本研究參採Baumgartner and Ebner（2010）所提出之永續策略發展成熟度分析架構，嘗試將平衡計分卡及策略地圖之策略管理概念，應用於分析永續策略。本研究透過對個案企業之永續策略定位與管理、利害關係人參與流程及對企業經營策略具關鍵影響力的永續策略議題的分析，探討企業經營策略與永續策略之關聯，並進一步歸納發展企業導入永續策略的架構與步驟。本研究以拜耳作為個案分析對象，獲得以下主要發現： 一、永續策略為企業經營策略中不可或缺的重要關鍵，可以協助企業提昇營運策略績效，並可為企業創造長期價值。 二、企業導入永續策略時，必須辨識與企業攸關之永續發展驅策力，並以企業之核心營運項目為思考起點，進行永續策略的定位與發展。其中，利害關係人的管理，以及有效辨識對企業經營策略具關鍵影響力的永續策略議題，係導入永續策略的重要步驟。 / Businesses nowadays pay more and more attention to sustainable development related issues, especially the impact from sustainability megaforces. Many benchmark enterprises have integrated sustainable development issues into their business development strategies in response to those risks raised from sustainability megaforces. Not only to aggressively take advantages of business opportunities come from sustainable development issues but to increase enterprise value and create higher stakeholder returns. Under the impact of sustainability megaforces, how enterprises develop sustainable strategies in response to the risks and meanwhile hold the opportunities are non-neglectable and critical management topics. This paper refers to the maturity levels of sustainability strategy defined from Baumgartner and Ebner (2010), and tries to apply the strategic management concepts of Balance Scorecard and Strategy Map to analyze sustainability strategy. The primary aim of this paper is to eveluate the relationship between business strategy and sustainability strategy and further identify the framework and steps to implement sustainability strategies by analyzing the case’s positioning and management of sustainability strategy, stakeholder engagement process, and material sustainability strategy issues which have critical impacts to business strategy. This paper takes Bayer Group as the case study and has the below main findings: 1.Sustainability strategy is critical and indispensable to business strategy. Sustainability strategy can not only help business increase the performance of operating strategy but also create long-term value. 2.Enterprises have to identify the key sustainability megaforces relevant to business when developing sustainability strategy, and base on their core business to position and develop sustainability strategy. Important steps of implementing sustainability strategy include stakeholder management and the effectiveness of identifying material sustainability strategy issues which have critical impacts to business strategy.

為了因應全球暖化，鼓勵再生能源發展，先進國家逐步推動「綠色電價」。由於再生能源發電成本較一般傳統電力成本來得高，故再生能源電能之價格也會高於傳統電能之價格。對於高成本高售價之再生能源電能，多數國家在市場上透過用電戶自願認購方式進行銷售，並收取所謂的綠色電價，以作為綠色電力基金之來源，或作為未來發展再生能源之資金來源。透過這樣的制度，可以讓整體社會共同參與環境保護的工作，也可提高人民的環保意識和各界環境責任感，也可籌措再生能源發展所需的資金。 本研究透過問卷調查法，以網路問卷－Google Form發放，觀察並探討民眾對於綠色電價政策之購買意願，以及民眾對於當前政策之考量，透過ANOVA檢定，分析民眾填答問卷之結果，了解民眾本身對於環保問題的認知與意識，及民眾對於綠色電價政策之考量因素主要為何。根據問卷分析與檢定結果發現：多數民眾對於綠色電價的概念仍然相當模糊，但是大多會選擇購買綠色電價。 其次是對於本文所歸納的五個政策因素考量存有疑慮－政府政策宣導、綠色電價的制度設計、相關法規制定、執行單位之效能，以及支付額外的綠色電價對國人經濟上的負擔。五項當中，又以執行單位可能效能不佳之疑慮評分為最高。 本研究另外發現，民眾對於綠色電價的願付價格，接受度最高的是綠色電價比一般電價貴10%以下，意即在回收的221份問卷中，當綠電價格每度低於3.18元，一般民眾有五成以上會選購，與目前綠電價格設定3.96元存有落差。據此，在綠色電價政策推行上，和實際民眾購買意願之間，應該如何制訂一個合理的綠色電價，是需要仰賴國內產、官、學各界充分討論，以及民眾意見妥善表達，在國家與社會民眾間，取得一個平衡點，並且參考各先進國家發展自願性綠色電價之經驗。如此，方能在國家發展經濟的同時，又能兼顧環境保護和節能減碳，達到國家永續發展之政策目標。 / In response to global warming, the development of renewable energy is encouraged. Advanced countries are gradually promoting “green power pricing programs”. Due to the higher generating costs of renewable energy’s electricity than conventional one, therefore renewable energy electricity prices will be definitely higher than traditional electric energy prices. The high cost of renewable energy’s electricity pushes most countries in the market to sell this type of electricity to consumers through a voluntary subscription mode and charge a so-called green power pricing. Using green power as a source of funds or as the future development of renewable energy funding sources and with such a system, you can make the whole society participate in environmental protection work. People from all walks of life will have their environmental awareness and responsibility adequately improved. This study uses an online questionnaire－Google Form to survey, observe and explore the public’s reaction towards green power pricing policy, its willingness to purchase and its considerations for the current policies. Through the ANOVA test and the analysis of the results of the survey to understand the public’s cognition and awareness of environmental issues and the public’s main considerations towards the green power pricing policy, for most people such concept is still quite vague but anyhow they will choose to buy green. Secondly, this article summarizes five policy factors for consideration –doubts about government policy and advocacy, the designing of the green power pricing system, the related laws and regulations, the performance of the executive units and the payment of the green power pricing adding to the economic burden of the people. In the above five points, the poor performance of the units will, undoubtedly, carry the highest score. This study also found that the public is willing to pay for green power pricing and there is even a higher acceptance if the price would not exceed more than 10% of conventional electricity price. In other words, according to the response of 221 questionnaires, if the green power price lower than NT$3.18 /kWh, there will be half of people to purchase it. This study conducted a gap analysis between the current green power price－NT$3.96 /kWh and the price people accepted generally. Accordingly, the implementation of a policy on green electricity and the real willingness of the people to purchase such electricity depend on how reasonable the green tariff is. The industry, the government , the academia should all express their opinions. The state and the society must seek and strike a balance while referring to the development of green energy voluntary subscription tariffs in advanced countries. In this way, while simultaneously developing the economy of the country and taking into account the environment protection, energy saving and carbon reduction, we can reach our national goals of achieving a sustainable development.