台灣電子業中上游廠商長期位於跨國供應鏈之中，面對下游客戶對於成本、品質與交期等商業要求，近年更同時面臨多元的永續要求，形成商業競爭與永續轉型的雙重挑戰，在此背景下，識別台灣中上游廠商永續決策的核心驅動因素，並如何將永續壓力轉化為長期競爭優勢，為本研究之核心問題意識。
本研究整合資源基礎觀點（RBV）、自然資源基礎觀點（NRBV）與關係自然資源基礎觀點（RNRBV），並援引制度理論及利害關係人理論為分析視角，針對台灣電子產業之兩間代表性企業進行個案研究，兩間個案企業分屬半導體供應鏈與面板供應鏈，並以質性研究方法為主軸，廣泛蒐集個案企業及其所屬產業之公開次級資料進行探討與分析。
研究發現，台灣電子業中上游廠商之永續決策受多重因素共同形塑，就外部驅動因素而言，下游客戶驅動力最為明顯，而外部法規對個案企業之直接影響力相對有限；以內部驅動因素而言，高層思維驅動力最為關鍵，與組織內部環境與文化的綜效共同對推動永續供應鏈扮演關鍵角色；此外，供應商及產業環境的複雜性限制了供應商管理成效，進而推動個案企業著手進行永續相關措施與能力建置；最終，內外部驅動因素並非各自獨立，而是透過外在環境與組織高層認知彼此感知互動，轉化為組織永續策略、內部制度與文化的整合輸出。
根據上述研究發現，本研究歸納出以下四項結論：第一，下游客戶是台灣電子業中上游廠商最關鍵的外部驅動力，其影響因產業別而異；第二，高層思維是推動永續供應鏈的關鍵內部驅動因素；第三，中上游廠商扮演永續要求「承接、轉譯、再傳遞」之中間角色，供應商延伸治理因供應商規模差異與產業環境面臨明顯限制；第四，面對多元永續要求，組織內外部的永續認知衝突難以避免，需透過密集溝通、資源投入與跨部門共識凝聚加以化解，且董事會的治理功能是上述轉化過程的根本基石。

Taiwanese mid-tier electronics manufacturers occupy a critical position within global supply chains, facing not only commercial demands from downstream customers but also an increasingly sustainability requirements, giving rise to the dual challenge of commercial competition and sustainability transformation. This study investigates the core drivers of sustainability decision-making among these manufacturers and examines how sustainability pressures may be converted into long-term competitive advantage.
This study integrating the RBV, NRBV, and RNRBV, supplemented by institutional theory and stakeholder theory, A qualitative multiple-case study was conducted on two representative firms in Taiwan's electronics industry, representing the semiconductor supply chain and the flat-panel display supply chain, respectively. The study primarily relied on qualitative research methods by extensively collecting and analyzing publicly available secondary data related to the focal firms and their industries. In addition, semi-structured in-depth interview method was conducted to cross-checked the findings derived from the secondary data.
Findings reveal that sustainability decision-making is shaped by multiple factors. Externally, downstream customer pressure is the most salient driver, while regulatory requirements exert comparatively limited direct influence. Internally, top management cognition proves most critical, operating in conjunction with organizational culture to drive sustainable supply chain development. Supplier complexity further constrains supplier management effectiveness, prompting firms to proactively build sustainability capabilities. Ultimately, internal and external drivers interact dynamically, with external signals shaping top management cognition and translating into integrated organizational outputs of strategy, institutions, and culture.
Four conclusions are drawn: (1) Downstream customers are the most critical external driver, with influence varying across industries. (2) Top management cognition is the pivotal internal driver. (3) Mid-tier manufacturers play an intermediary role in receiving, translating, and re-transmitting sustainability requirements. (4) Sustainability cognition conflicts must be resolved through communication, resource commitment, and cross-functional consensus, with board-level governance serving as the foundational cornerstone throughout.

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