本研究以美妝新創品牌「植純 BOTANIA」為創業計畫個案，深度探討在全球 ESG 轉型範式與後疫情消費變革下，新創品牌如何將抽象的永續價值轉化為具備市場競爭力的定位與營運策略 。本計畫透過「資源基礎觀點（RBV）」與「循環經濟」理論之整合應用，驗證了本土永續美妝在台灣市場落地的商業邏輯與韌性路徑 。
研究結果顯示，永續理念已從企業社會責任層次提升為品牌進入障礙的戰略資產 。台灣市場雖具備高達 93.7% 的永續意識涉入度，但供給端多由負擔得起高昂認證成本的國際大廠壟斷，存在顯著結構性缺口 。本研究透過 TOWS 矩陣分析，擬定 SO 增長策略，利用「本土永續 + 極簡生活感」的核心定位，並依循 G.R.E.E.N 五大核心價值，有效區隔國際品牌並鎖定25-40歲注重質感與成分安全的都會女性 。
此外，本計畫強調導入 AI 技術賦能，針對行銷自動化、客服智能化及供應鏈精準預測進行全方位整合，顯著降低新創初期的人事與管銷成本 。財務規劃顯示，透過 AI 優化成本結構，預計於第三年達成營業淨利轉正，實現「不因永續而溢價」的定價競爭力 。
實務建議方面，品牌應採行「透明化 × 故事化」策略，透過 LEAL 溝通路徑（理念、情感、行動、忠誠）建立品牌共感並規避「漂綠」爭議 。同時應建立嚴謹的 PIF (產品資訊檔案) 以應對法規風險，從研發、生產到包裝全價值鏈導入產品生命週期管理 (LCA) 。本研究旨在為台灣美妝產業尋找一條兼顧環境價值、社會責任與自我造血能力的永續創業模式 。

In recent years, environmental sustainability has become a major trend in the global cosmetics industry. Consumers are increasingly concerned about natural ingredients, eco-friendly packaging, and corporate social responsibility, driving cosmetic brands toward more sustainable business models. However, Taiwan's sustainable cosmetics market remains at an early stage, and startup brands continue to face challenges in product differentiation, brand trust, and market competitiveness.
This study applies the Resource-Based View (RBV), circular economy theory, SWOT analysis, the TOWS matrix, and the 4P marketing framework to develop a business model for a sustainable cosmetics startup. The proposed brand, BOTANIA, focuses on natural ingredients, eco-friendly packaging, and localized production to create both commercial and environmental value.
By integrating the Resource-Based View (RBV) and circular economy theory, this study demonstrates the feasibility of developing a sustainable cosmetics brand in Taiwan. The findings suggest that sustainable competitiveness relies not only on product innovation but also on the integration of brand positioning, consumer trust, environmental value, and marketing strategies, thereby strengthening long-term competitiveness and brand resilience.
This study provides a practical entrepreneurial model for sustainable cosmetics startups in Taiwan and offers managerial implications for entrepreneurs seeking to balance environmental sustainability, social responsibility, and long-term business development.

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