本研究以台灣永續紡織新創公司ESCURA為核心案例，探討社會創新在台灣新創企業永續發展中的作用。研究探討了社會創新如何為大多數新興企業（尤其是那些資源有限且市場預期不斷變化的企業）提供一條應對永續發展挑戰的策略路徑。本研究採用質性研究設計，運用深度訪談和半結構式訪談，分析ESCURA如何將社會創新融入其產品開發流程、利害關係人參與和營運中。結果表明，社會創新不僅提升了新創企業的永續發展績效，還透過社區參與、透明溝通和迭代實踐中的共同創造，增強了新創企業的韌性。因此，本研究提出了SPINE模型，這是一個基於實證的理論框架，解釋了社會創新的各個相互關聯的要素如何促進新創企業的永續發展。研究也提出了一些實踐啟示，包括能力建設支援、更完善的永續發展政策以及更具協作性的生態系統，以幫助新創公司擴大其影響力。本研究的限制在於樣本量較小且僅關注單一案例，這提示我們需要進行比較研究、跨領域研究或量化研究，以驗證並進一步拓展此模型。

This study examines the role of social innovation in advancing sustainability within the start-ups in Taiwan, taking ESCURA—a Taiwanese sustainable textile start-up—as the core case. It explores how social innovation provides a strategic pathway to overcome the sustainability challenges faced by most emerging enterprises, especially those with limited resources and developing market expectations. This study follows a qualitative research design and uses in-depth and semi-structured interviews to analyse how ESCURA embeds social innovation in its product development process, engagement of stakeholders, and operations. Results indicated that in addition to enhancing sustainability performance, social innovation increased the resilience of the start-ups due to community involvement, transparent communications, and co-creation in iterative practices. Consequently, it also presents the SPINE Model, an empirically grounded theoretical framework explaining how interconnected elements of social innovation enable sustainability in start-ups. Practical implications including capacity-building support, better policies on sustainability, and more collaborative ecosystems have been presented for enabling start-ups to scale up their impact. Limitations identified for this research are the small sample size and sole focus on a single case, reflecting the directions for comparative, cross-sector, or quantitative research studies that can validate and further extend the model.

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