在永續發展的概念下，企業環境經營重要性逐漸受到重視。許多相關環保組織與環境法規壓力迫使下，環境經營為企業勢在必行需處理的議題。但在面如此新穎的議題，企業又該如何選擇適合本身的綠色策略，選擇的標準為何？本研究旨在，對於企業而言，環境經營是陌生的領域，若想進行環境經營，需考量哪些因素以及哪些綠色策略可供選擇。 本研究旨在探討，為了建立企業的綠色競爭優勢，企業面對不同程度的環境風險，並同時追求低成本與差異化雙重競爭優勢下，哪些綠色策略可供選擇？其中不同的綠色策略內涵為何，而領導型的綠色企業共通特色又為何，供日後準備投身環境經營企業參考學習。 首先，本研究進行文獻整理，從企業環境管理的階段，由一開始的順從法制與民意的管末處理、以成本為考量的降低汙染、到永續發展階段以主動積極的態度追求競爭優勢與整理過去學者對綠色策略類型提出的看法，接著，提出本研究架構。企業在同時追求低成本、差異化的雙重競爭優勢前提之下，檢視產業價值鏈中企業所面對的環境風險後，在不同的環境風險特徵互相對應出四個綠色策略，分別為環境成本、綠色品牌、循環效益、價值創新策略。每個策略所聚焦的重點皆不相同。環境成本在成本及法制的壓力下，以汙染防制與尋找替代環保原料為回應方式。綠色品牌則是在企業的綠色定位下，以產品的環保屬性為定位，提高顧客的忠誠度。循環效益則是從產品的生命週期進行全面產品管理，從整體性與系統性地降低不必要的汙染與浪費，提高資源生產力。價值創新則是以綠色思維，開發新產品與新市場。 提出架構後透過四個個案的挑選試圖驗證架構內涵，分析個案公司的環境經營，找出環境經營領導企業的共通特色。其共通特色分別為建立「綠色願景」展現「綠色策略意圖」、環境經營為策略層次而非功能性層次、以企業核心能力具體實現環境經營理念、顧客需求拉力促成組織綠色創新，分析其領導型綠色企業共通特色，以供日後準備投身環境經營之企業做為參考。

二十一世紀人類面對環境變遷及資源耗竭的問題，廣泛地討論因應對策，並提出環境議題成為產業下一次工業革命之觸發重點。各國政府、環境保護推行組織及企業皆針對該議題提出施行策略與政策，其中企業界回應態度由早期被動因應，近年來轉變為主動結合企業核心經營理念，實踐兼具環境與經濟目標之綠色經營，並開拓創造價值之新商機。針對企業綠色經營策略之規劃與執行，多位學者指出需要透過一個完整的管理架構，將企業於環境行動之現況與未來綠色經營之實踐藍圖，以具體可行的階段性目標陳述出來，並展開成為行動方案，逐步實現綠色經營下永續發展之願景。 本研究文獻探討著重三部份：永續經營思維的演變，綠色經營的發展，及綠色經營實踐階段性作法。利用Olson (2008) 綠色經營階段性發展模型之三大構面：領導理念、指導方針及具體實踐，並選擇日本綠色經營領導廠商精工愛普生公司，研究實務個案與理論架構之異同與行動背後之策略意涵。 本研究歸納出以下結論：一、企業推行綠色經營前期決策為戰術層級，發展至後期提升至戰略層級。二、企業推動綠色經營前期，視外部壓力為經營條件之限制；發展至後期企業將環境議題視為下一個驅動企業成長的機會。三、企業推動綠色經營前期因應外部壓力，主要回應法規及市場需求，推動單一倡議與重點投資，以降低成本與風險為主；後期主動領導階段以環境行動創造價值，結合綠色思維與企業價值主張，進而創造競爭優勢及打造新經營模式。四、企業推行綠色經營前期以產品相關議題為改善標的，因應環境相關法規改善製造成份與製造程序為主；產品階段改良步上軌道後，後期企業開始思考創新價值活動的可能性。五、合作對象範圍隨經營發展階段擴大，前期以整合合作夥伴、教育員工為主；後期擴大將環境理念教育傳達至顧客、社區協力合作。 / Facing the problems of environmental change and natural resources depletion, these environmental concerns are widely discussed and debated in hope to bringing up more public attention and countermeasures. Overtime, these environmental factors have become the trigger of next generation industrial revolution in twenty-first century. Governments, organizations and enterprises put forward environmental protection strategies and policies. Enterprises generally take a passive stand to respond to the issue of actively taking environmental initiatives combined with their core business philosophy to achieve both the environment and economic goals of a green business model, and further explore new business opportunities to create value. A number of scholars have pointed out that enterprises manage sustainable green vision through a complete management structure in response to the current situation and the future blueprint for a green business strategy. Green strategy implementation plans illustrate specific, feasible and stage-dependent statement for enterprises to achieve both economy and ecology objectives. In this research, the literature review focuses on three issues: the evolution of sustainable development thinking, green business development and management, and stage-dependent implementation of the green strategy. Meanwhile, the research chooses a green management leading practitioner in electronic product industry- Seiko Epson Corporation as the case-study company and the study focuses on three distinct dimensions of a green strategy maturity model which are illustrated by Olson (2008): role of leadership, role of policies and illustrative actions. The research identifies and draws the following conclusions. First, with the management maturity for implementing green strategy, the decision-making level is escalated from tactical level to strategic level. Second, in the early stage of implementing green strategy enterprises see external conditions as constrains and in later stage they see them as opportunities for driving growth. Third, the early stages of awareness are largely in response to external pressure, regulations and demand from the community, investing in simple initiatives to streamline costs and reduce risks. The later stage of the initiative leads to the value creation which combines green thinking and business value proposition, thereby creating competitive advantages and create new business model. Fourth, the early stages of green management focus on product-related improvement issues and, in the later stage, enterprises start to consider innovative new value activities through green strategy. Fifth, the scope of cooperation expands as green management stage develops. In early stages enterprises integrate partners and educate employees and in the later stage to convey the environmental concept to customers and the community to achieve the vision together.