張敬珣Chang, Ching-Hsun陳靜汶Chen, Ching-Wen2023-12-082025-08-312023-12-082023https://etds.lib.ntnu.edu.tw/thesis/detail/a6da40737d89c2d22dda9a527e67a544/http://rportal.lib.ntnu.edu.tw/handle/20.500.12235/120503本研究以利害關係人理論為基礎，綠色動態能力為前置變項，綠色夥伴投入為中介變項，ESG 活動為結果變項，其中 ESG 活動包含了環境保護活動、社會責任活動、公司治理活動此三個構念。在此架構下，本研究以組織層級角度，透過紙本與網路問卷發放，發送問卷予臺灣製造業中各大企業的中、高階主管，或是負責相關業務之負責人，共計回收 125 份有效問卷，使用 SPSS 與 JASP 統計軟體進行統計分析。研究結果顯示：（1）綠色動態能力對於綠色夥伴投入具有正向影響，（2）綠色夥伴投入對於環境保護活動具有正向影響，（3）綠色動態能力對於環境保護活動具有正向影響，（4）綠色動態能力對於社會責任活動具有正向影響，（5）綠色動態能力對於公司治理活動具有正向影響，（6）綠色夥伴投入在綠色動態能力與環境保護活動間具有中介效果，但其餘四項假設皆未成立。根據此研究結果，發現綠色動態能力不僅僅正向影響到綠色夥伴投入之程度，更直接正向影響到 ESG 活動的執行，而綠色夥伴投入不僅僅正向影響著環境保護活動，亦深化了綠色動態能力對於環境保護活動的正向影響。然而，綠色夥伴投入社會責任活動與公司治理活動皆無顯著影響，亦未在綠色動態能力與社會責任活動、公司治理活動間具有中介效果。 本研究認為導致此結果之可能原因為社會責任活動、公司治理活動與企業特性息息相關，然而由於各企業雖屬同一產業但可能因為企業大小或企業文化等的差異而擁有不同的特性，而這些差異皆可能致使其不一定能直接運用綠色夥伴的資源與經驗，進而產生直接的幫助。而本研究根據之差異性分析與研究結果，提出以下管理實務之建議。依據差異性分析能發現未滿 200 人的中小企業在綠色動態能力、綠色夥伴投入、環境保護活動、公司治理活動表現上皆較 200 人以上的大型企業弱。因此，對於中小企業來說，其更應強化綠色動態能力，並找出其重要之綠色夥伴，深化雙方的關係，促進綠色夥伴投入程度，最終將能提升其在環境保護活動、公司治理活動上的表現。Based on stakeholder theory, this study examines the relationship between green dynamic capability as the antecedent variable, green partners involvement as the mediator variable, and ESG activities as the consequences variable. ESG activities encompass environment activities(E), social activities(S), and governance activities(G).This research is based on the perspective of organizational level, through paper and online questionnaire distribution, sending questionnaires to middle and high-level executives of major enterprises in Taiwan's manufacturing industry, or responsible persons in charge of related businesses, and a total of 125 valid questionnaires were returned. SPSS and JASP statistical software were used to verify the hypotheses. The results show that: (1) Green dynamic capability has a positive impact on green partners involvement,(2) Green partners involvement has a positive impact on environment activities,(3) Green dynamic capability has a positive impact on environment activities,(4) Green dynamic capability have a positive impact on social activities,(5) Green dynamic capability have a positive impact on governance activities,(6) Green partners involvement has a mediating effect between green dynamic capability and environment activities, but the other four hypotheses were not supported.According to the research findings, it was discovered that green dynamic capability not only positively influences the degree of green partners involvement, but also directly affects the implementation of ESG activities. Furthermore, green partners involvement not only positively influences environment activities, but also deepens the positive impact of green dynamic capability on environment activities. However, green partners involvement has no significant impact on social activities and governance activities, and it does not mediate the relationship between green dynamic capability and social activities or governance activities. This study suggests that the possible reason for these results is that social activities and governance activities are closely related to corporate characteristics. However, due to differences in company size and corporate culture, even companies in the same industry may have different characteristics, and these differences may prevent them from directly utilizing the resources and experiences of green partners to provide direct assistance.Based on the differential analysis and research results, this study proposes the following management recommendations. The differential analysis reveals that small and medium-sized enterprises with fewer than 200 employees perform weaker in terms of green dynamic capability, green partners involvement, environment activities, and governance activities compared to larger companies with over 200 employees. Therefore, for small and medium-sized enterprises, it is important to strengthen their green dynamic capability, identify crucial green partners, deepen the relationship between the two parties, and promote the level of green partners involvement. Ultimately, this will enhance their performance in environment activities and governance activities.利害關係人理論綠色動態能力綠色夥伴投入ESG活動Stakeholder theoryGreen dynamic capabilityGreen partners involvementESG activitiesetd