智慧資本對永續績效之影響-以科技準備度為中介變項

Abstract

本研究以資源基礎理論為基礎，智慧資本為前置變項，科技準備度為中介變項，永續績效為結果變項，以了解企業在數位轉型與永續發展的雙軸轉型背景下，智慧資本、科技準備度與永續績效間的關聯性。本研究以組織層級進行探討，以臺灣製造業為研究對象，並參考行政院主計處分類、臺灣經濟部企業工商名錄與台灣經濟部商工行政資訊平台，發放紙本與網路問卷，共計回收203份問卷，使用SPSS與JASP統計軟體進行各類資料分析，包含敘述性統計分析、相關分析、信效度分析、結構方程模型分析、差異分析等。本研究在進行統計分析後，將原架構之人力資本、組織資本、關係資本合併成智慧資本討論，而永續績效則分為經濟與環境績效、社會責任績效兩個構面進行後續之研究。根據研究結果顯示，本研究以下假設獲得支持：(1) 智慧資本對於科技準備度具有正向影響；(2) 智慧資本對於經濟與環境績效具有正向影響；(3) 智慧資本對於社會責任績效具有正向影響，但其餘四項假設皆未成立。本研究依循上述之結果，發現企業的智慧資本不僅能夠正向影響其科技準備度，亦能直接正向影響永續績效，驗證了資源基礎理論的論點。然而，科技準備度與永續績效無顯著影響，且在智慧資本與永續績效之間亦無中介效果，本研究認為其因可能源於企業規模的資源或策略差異。透過本研究樣本可得知，臺灣製造業以中小企業為主，多數尚未進行數位轉型或為剛起步的執行者。相較發展成熟的大型企業，中小企業擁有的資源相對受限，可能會以維持日常營運與短期的經營成效為目標，選擇沿用舊有的傳統技術，因而對數位科技的準備程度尚不足以體現在長期績效上。因此，對於製造業中小企業而言，雙軸轉型的浪潮勢不可擋，企業應該重新檢視科技發展的重要性，透過建構完善的智慧資本管理生態，有效地運用智慧資本轉化之價值，提高企業對數位科技的準備，最終提升其在經濟與環境、社會責任上的表現，落實永續發展的實踐。This study is based on resource-based theory, with intellectual capital as the antecedent variable, technology readiness as the mediator variable, and sustainable performance as the consequences variable, which encompassing economic and environmental performace and social responsibility performace to understand the relationship between intellectual capital, technology readiness and sustainable performance in the context of Twin Transition. This study is based on the perspective of organizational level, focusing on the manufacturing industry in Taiwan and distributing both paper and online questionnaires to collect data. A total of 203 questionnaires were collected and analyzed by SPSS and JASP statistical software. After conducting statistical analysis, this study combined the original components of human capital, organizational capital, and relational capital into intellectual capital; divided sustainable performance into two aspects for further research: (1) economic and environmental performance and (2) social responsibility performance. According to the results, the following hypotheses were supported: (1) Intellectual capital has a positive impact on technology readiness; (2) Intellectual capital has a positive impact on economic and environmental performace; (3) Intellectual capital has a positive impact on social responsibility performace, but the other four hypotheses were not supported. Based on the results, this study concluded that intellectual capital notonly positively influences technology readiness but also directly affects sustainable performance. This validates the arguments of the resource-based theory. However, there was no significant impact on technology readiness and sustainable performance, and there was no mediating effect between intellectual capital and sustainable performance. This may be due to differences in resources or strategies among companies. The sample of this study indicates that the manufacturing industry in Taiwan is dominated by small and medium-sized enterprises (SMEs), most of them have not undergone digital transformation or are just beginning to do. Compared to mature enterprises, SMEs have relatively limited resources and may prioritize maintaining daily operations and short-term business effectiveness, choosing to stick to traditional technologies. Therefore, their readiness for digital technology may not yet be reflected in long-term performance. Therefore, for SMEs in the manufacturing industry, Twin Transition is inevitable. Companies should reevaluate the importance of technological development, utilize intellectual capital effectively through the construction of a comprehensive intellectual capital management ecosystem, enhance their readiness for digital technology, and ultimately improve their performance in economic, environmental, and social responsibility aspects.