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.

隨著企業社會責任(CSR)議題的興起、綠色消費意識提高，以及國際環境管理系統與相關法規的日趨完善，社會大眾要求企業應擔負起社會與環境責任的呼聲漸劇；是故愈來愈多的企業開始投身綠色經營的行列。本研究從企業總體層級出發，以質化研究取向來探討全球領導品牌是如何形塑其影響動機、資源投入、利害關係人管理，及發展系統性的策略方案等綠色經營實務。 　　從本研究發現及所提出的延伸性管理意涵，企業應主動追求更積極的CSR作為，透過影響力及市場機制來回應利害關係人，始得滿足「三重盈餘」目標： 1.　創辦人或企業本身的環境經營、綠色管理等價值觀或信念將會形塑企業綠色經營動機，且應從總體層級並「內外兼顧」來推行，以一貫性地從企業願景、使命、策略方針等向下最終落實於日常營運活動中。 2.　企業綠色經營動機將影響其資源投入與利害關係人管理，透過「推動公司治理」、「維護社會公益」、「發展永續環境」及「生命週期成本管理」來創造綠色價值，架構性地支持綠色經營意識轉化為營運活動。 3.　企業綠色經營動機將影響實際推展的代表性措施、策略與計畫，透過「綠色供應鏈管理」、「綠色消費行為」、「綠色形象/品牌」及「綠色獲利模式」來實踐綠色價值，彈性因應市場需求並提高競爭者進入門檻。 4.　企業應加強綠色價值創造與綠色價值實踐兩構面間的連結性，並善盡利害關係人溝通機制，使架構性的措施得以轉化為實務作為。 5.　企業綠色價值創造與企業綠色價值實踐兩構面將會影響品牌領導地位，且若在環保、收益與成本間並無遭遇明顯的決策衝突或困難，則最終其企業綠色經營的商業可行性將反映在正向的財務績效表現中。 　　本研究歸納出影響企業執行綠色經營實務成效的各項因素及各構面間的交互關係；並提供有志發展綠色經營模式或期待更為精進者一個整體性參考架構。 / With the rise of Corporate Social Responsibility (CSR) issues, green consumer awareness, as well as the maturity of international environmental management system and relevant regulations, the community advocates companies should account for social and environmental responsibility; therefore more and more companies devote to green management. In this study, the qualitative research method is utilized from the corporate level to explore how the global leading brands to shape the influence and motivation, allocation of resources, stakeholders management, and the development of systematic strategy plans and other green management practices. 　　From the study results and proposed management implications, companies should pursue more proactive CSR actions through their influence and market mechanisms to respond to stakeholders to meet "Triple Bottom Line" objectives: 1.　The founder, values or beliefs of environment management and green management will shape the motivation of business green management from "both inside and outside" through the corporate level to implement consistently along with the corporate vision, mission, strategic direction and so on cascading to the fulfillment of daily operations. 2.　The motivation of business green management will affect allocation of resources and stakeholders management through "promoting corporate governance", "maintaining social welfare", "developing sustainable environment" and "managing life-cycle cost" to create green value and structurally support green management sense into business activities. 3.　The motivation of business green management will affect the actual promotion of representative measures, strategies and plans through "Green Supply Chain Management", "green consumer behavior", "green image / brand" and "green profit model" to fulfill green value and flexibly respond to market demand as well as to increase the entry barriers to competitors. 4.　Companies should strengthen the linkage between green value creation and green value realization and fulfill communication mechanism with stakeholders to transform the structural measures into actual practices. 5.　Both of business green value creation and business green value realization will affect the brand leadership, and if there is no decision-making conflict or significant difficulties among environment, benefits and costs, finally the commercial feasibility of business green management will be reflected on the positive financial performance. 　　The study induces the affecting factors of implementation effectiveness of green management practices and the interactions among the various aspects and also provides an overall reference structure to develop green management model or advance sophistication.