以TOE架構探討數位賦能之企業永續管理，以台灣電子產業為例

Abstract

國際永續意識持續升溫，今日企業在層層壓力下，必須正視永續議題管理，永續議題囊括自身營運、產品生產到供應商管理，涵蓋的面向廣，企業需要蒐集的資訊量大且複雜，此外，歐盟的碳關稅政策，對於以出口為導向的國內電子產業更是一大衝擊，產業內企業著手進行供應鏈碳管理，大公司紛紛開始自建或導入永續數位管理平台和系統來提升其在永續管理方面的效率和效果，考量永續數位工具仍在成長階段，對企業導入之現象也尚無一理論分析說明，因此，值得深入探討企業選擇採用永續管理平台之關鍵因素。 故本研究旨在探討數位賦能之企業永續管理，透過與企業永續部門人員、數位管理系統提供商進行訪談和次級資料的蒐集，以科技-組織-環境（TOE）模型為分析架構，深入瞭解影響企業在採用永續數位管理工具時的關鍵因素和背景，透過跨個案分析，本研究也得知，在技術層面，考量相容性和資訊複雜度，大型企業選擇自行將碳管理等相關永續議題整合至原先的資訊管理系統；在組織層面，高階管理者的態度和跨部門協作的員工認知是工具導入流程中的關鍵因素；在環境層面，政府政策、供應商壓力、顧客要求和同業壓力為此工具之主要推動來源。總結而言，本研究透過訪談歸納出不同個案的影響因素，為未來企業在著手永續議題管理或政府輔佐企業推動時提供參考。

With the increasing global awareness of sustainability, today's businesses face mounting pressure to address sustainability management issues. These issues encompass a wide range of aspects, including operations, product production process, and supplier management...etc. The amount and complexity of information that companies need to gather are substantial. Additionally, the European Union's CBAM policy poses a significant challenge to the domestic electronics industry, which relies on export. Companies within the industry start to engage in supply chain carbon management, and large corporations are increasingly building or adopting sustainable digital platforms and systems to enhance their efficiency and effectiveness in sustainability management. Given that usage of sustainable digital tools are still growing and there is no theoretical analysis explaining the phenomenon of their adoption by companies. It is worthwhile to explore the key factors influencing companies' choices to adopt sustainable management platforms. Therefore, this study aims to investigate the digital empowerment of corporate sustainability management. Through interviews with personnel from corporate sustainability departments and digital management system providers, as well as the collection of secondary data, this study uses the Technology-Organization-Environment (TOE) framework as an analytical structure to deeply understand the key factors and contexts influencing companies' adoption of sustainable digital management tools. Through cross-case analysis, this study finds that, on the technology aspect, considering compatibility and information complexity, large companies choose to integrate carbon management and other related sustainability issues into their existing information management systems. On the organizational aspect, the attitudes of senior managers and the perceptions of employees involved in cross-departmental collaboration are critical factors in the tool adoption process. On the environmental aspect, supplier pressure and peer pressure are the main drivers for the adoption of these tools. In summary, this study synthesizes the influencing factors from different cases, providing a reference for future companies in sustainability issue management or government assistance in promoting corporate sustainability efforts.