本研究旨在探討企業如何跳脫為環保而環保的舊思維，並在創造企業利潤的前提下，運用綠色思維來差異化顧客價值，進而建立新型態的競爭優勢。
　　首先，本研究從文獻中歸納出兩種不同的策略思維，其分別為自然資源基礎觀點與經營策略觀點。在自然資源基礎觀點下，學者Hart(1995)提出污染防制(Pollution Prevention)、全面產品管理(Product Stewardship)、與永續發展(Sustainable Development)三個環境策略；而在經營策略觀點下，本研究整理出成本降低(Cost Reduction)、風險規避(Risk Aversion)、與永續優勢(Sustainable Advantage)三個經營焦點。藉由三個經營焦點與三種不同環境策略的搭配，瞭解到企業為何且如何運用環境策略來創造顧客價值。
　　透過上述的交互關係，本研究進一步提出綠色思維下顧客價值創造之觀念性模式。在顧客價值創造之焦點與技術創新程度的構面下，切割出製造效率(Manufacturing Efficiency)、資源創新(Resource Initiative)、整合價值(Integrated Value)、與永續價值(Sustainable Value)四個象限，並推衍出製造效率至資源創新、製造效率至整合價值、製造效率至永續價值三種環境策略的轉換模式。
　　最後，對於台灣企業未來之策略性再思考，本研究建議可採製造效率至整合價值的轉換模式，以技術整合的長才來滿足顧客在自然環境下的潛在需求，進而創造出企業利潤。

一、中文部分
1. 王俊秀著，全球變遷與變遷全球：環境社會學的視野，台北：巨流圖書，民國八十八年
2. 王孝如譯，The Club of Rome著，第一次全球革命，台北：時報文化，民國八十一年
3. 毛慶生等著，經濟學，台北：華泰，民國八十八年
4. 片山修著，豐田的經營模式，台北：林鬱文化，民國九十年
5. 司徒達賢著，資源基礎理論與企業競爭優勢關係之探討，行政院國科會科資中心，民國八十四年
6. 李公哲等著，永續發展導論，台北：中華民國環境工程學會，民國八十七年
7. 於幼華等著，環境與人，台北：遠流，民國八十七年
8. 吳思華著，策略九說，台北：臉譜文化，民國八十七年
9. 許舜青譯，McInerney, F., & White, S (1995) 著，環保出擊，台北：遠流，民國八十七年
10.湯德宗著，美國環境法論集，台北：湯德宗，民國七十九年
11.溫肇東著，企業的環境管理，台北：遠流，民國八十八年
12.黃明明譯，Packard, D.著，惠普風範-比爾‧惠烈與大衛‧普克的創業傳奇，台北：智庫，民國八十四年
13.黃淵源譯，豐田英二著，決斷，台北：卓越文化，民國七十五年
14.經濟部工業局，生態效益-主導21世紀的經營理念，台北：經濟部工業局，民國九十年
15.經濟部工業局，產業永續發展推動策略，台北：經濟部工業局，民國八十八年
16.廖宜邦譯，政大企研企政個案-孟山多，民國九十一年
17.蔡宏進與廖正宏著，人口學，台北：巨流圖書，民國七十六年
18.歐姿漣譯，Togo, Yukiyasu., & Wartman, W.著，穩操勝算，台北：聯經，民國八十六年
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三、企業網站
1. Toyota, Environmental Report, 2001.
2. Yamatake, Environmental Report, 2000.
3. http://global.toyota.com
4. http://www.yamatake.co.jp
5. http://www.monsanto.com
6. http://www.hp.com