環境保護的重要性隨著人類經濟演進與發展上升；然而諷刺的是此重要性卻來自經濟發展所帶來的環境破壞。過去認為犧牲環境是發展經濟的必要之惡；但現在我們已意識且警覺破壞環境所衍生的成本，在社會與生態運作的循環體系中，終將回到我們自己身上。人類經濟活動發展隨著時間與科技演進，不斷地產生變化，意謂每一個時代皆有屬於該時期的新興趨勢。新經營策略導致新經濟活動，新經濟活動催生新經營思維。環境主義上升為企業經營帶來新壓力與驅策力，環境策略管理成為今日企業經營無法迴避的課題與擁有優勢與否的關鍵。
本研究即以台灣三家實行環境策略管理之企業的發展現況為基礎，透過文獻探討與深度訪談紀錄，質性比較分析研究企業如何在下列四個面向透過環境策略發展整合性競爭力。
一、外部因素形成的壓力
二、內部資源基礎
三、企業環境策略
四、環境策略價值與績效
研究發現與結論如下：
1.環境策略的目標即是企業永續經營與我們生存的環境共存共榮。
2.環境策略必須考慮環保、經濟與社會公平，講究以人為本。
3.環境策略本質是人(社會)、經濟與環境三位一體的循環。
4.環境策略三角架構圖、競爭環境策略因果關係圖與綠化變革路徑樹說明企業環境策略管理的策略、方法與路徑。

The importance of environmental protection rises with economic development; ironically, the fact is a result of environmental destruction. In old days, we thought that environmental destruction was unavoidable for developing economy, whereas nowadays we have perceived that the extended cost from destroying environment will eventually come back onto us from the viewpoint of ecological loop system. Human’s social economic activities have been continuously changing with time and technology, which means that there will be relatively new emerging industries and business. New business strategies could lead existing economic activities to new types of economy, and new types of economy could lead to new business operational strategies. Therefore, in the wake of environmentalism is the pressure and new driving force for business operation, causing competitive environmental strategy is an undeniable trend for running business today.
This research is based on literary reviews, in-depth interviews, and comparative quantitive analysis to study environmental strategic management under four dimensions, the pressures caused by externl factors, internal resource base, enterprise environmental strategies, and the value and performance of environmental strategy. This thesis expects to identify how Taiwan enterprises develop integrative competitiveness through environmental strategies within organizations. The research findings are as follows:
1.The objective of environmental strategy is sustainable business which is compatible with environment prosperously.
2.Environmental protection and economy cannot stand alone without social equity, and environmental strategy must take people into account.
3.The essence of environmental strategy is the cohesion of people (society), economy, and environment.
4.The triangle framework of environmental strategy, cause-effect diagram of competitive environmental strategy, and green implementation path tree illustrate strategies, methods, and paths for enterprise environmental strategies.

論文審定書 i
誌 謝 ii
論文提要 iii
Abstract iv
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 1
第二章 文獻探討 4
第一節 競爭優勢探討 4
第二節 企業變革的意義 6
第三節 環境策略管理 9
第四節 永續發展 14
第五節 企業綠色變革階段 16
第三章 研究方法與問題定義 18
第一節 概念性架構 18
第二節 研究方法與資料收集 19
第四章 質化分析 24
第一節 外部因素形成的壓力 25
第二節 內部資源基礎 49
第三節 企業環境策略 68
第四節 環境策略的價值與績效 78
第五章 結論與建議 86
第一節 研究結論 86
第二節 研究建議 96
第三節 研究限制 102
參考文獻 References 103
附錄 Appendix 107

一、 英文部分
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5. Chen, 陳. 研. 外. W.-C. (2011). 綠能產業外商在中國的創新能力：知識流動與組織學習觀點 論文名稱(外文)：Innovation Capability of Foreign Green Energy Industry in China: Knowledge Flow and Organizational Learning Perspective. 碩士, 國立中山大學.
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11. Hart, S. L., Milstein, M. B., & Caggiano, J. (2003). Creating Sustainable Value [and Executive Commentary]. The Academy of Management Executive (1993-2005), 56-69.
12. Henriques, I., & Sadorsky, P. (1999). The relationship between environmental commitment and managerial perceptions of stakeholder importance. Academy of Management Journal, 87-99.
13. Hoffman, A. J. (2000). Competitive environmental strategy: A guide to the changing business landscape: Island Pr.
14. Hunt, C. B., & Auster, E. R. (1990). Proactive environmental management: avoiding the toxic trap. Sloan Management Review, 31(2), 7-18.
15. Laszlo, C. (2008). Sustainable value: how the world's leading companies are doing well by doing good: Stanford University Press.
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17. Lin, C. Y., & Ho, Y. H. (2011). Determinants of green practice adoption for logistics companies in China. Journal of Business Ethics, 98(1), 67-83.
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19. Menguc, B., & Ozanne, L. K. (2005). Challenges of the “green imperative”: a natural resource-based approach to the environmental orientation–business performance relationship. Journal of Business Research, 58(4), 430-438.
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二、 中文部份
1. 李瑞全教授. 綠色管理之哲學省思, from http://www.ncu.edu.tw/~phi/teachers/lee_shui_chuen/course_onnet/subsbusy.html#s2
2. 林金定, 嚴嘉楓, & 陳美花. (2005). 質性研究方法: 訪談模式與實施步驟分析. Vol.3, No.2.
3. 袁素萍. (2003). 企業轉型成功關鍵因素之研究. 國立成功大學管理學院高階管理碩士在職專班碩士論文, 台南市.
4. 張順傑、黃正忠，企業永續發展協會. (2001). 生態效益 (Eco-efficiency)–兼顧商機利潤與環保的企業經營理念.
5. 曾國安, & 劉代洋. (1998). 企業環境, 競爭策略與經營績效關聯性之研究-以新竹科學園區資訊電子業為例: 國立臺灣科技大學管理技術研究所企業管理學程碩士論文.
6. Lin, 林. 研. 外. C.-Y. (2011). 企業綠化之策略、領導與人力資源管理實務探討 論文名稱(外文)：Strategy,leadership and human resource management practice of business greening. 碩士, 國立中山大學.
7. Lee, 李. 研. 外. Y.-P. (2011). 綠色領導與綠色文化對綠色組織行為表現之影響 論文名稱(外文)：The Influences of Green Leadership and Green Corporate Culture on Green Organization Behavior. 碩士, 國立中山大學.