雙軸轉型，即數位轉型與永續轉型的整合及交互作用，已成為組織應對快速變動的市場環境與日益嚴峻的法規要求之關鍵策略。然而，儘管雙軸轉型展現出巨大的潛力，其推動過程往往牽涉多重利害關係人與資源協調，具高度複雜性。本研究以一間臺灣民營銀行為質性個案，透過訪談、現場觀察及公開資料，並以心智海綿理論為分析視角，探討組織在雙軸轉型中的決策機制、資源整合與協作模式。研究結果顯示，數位導向與永續導向專案在驅動動機與績效衡量上存在差異，組織應依轉型階段動態評估策略的融合與取捨。從理論角度而言，本研究將心智海綿理論擴展至組織層級，建構整合不同轉型邏輯的決策框架。從實務角度上，本研究提供平衡各方觀點的選擇依據，協助組織在瞬息萬變的環境中奠定穩健前行的基石，開創永續共榮的局面。

Twin transformation, the integration and interplay of digital and sustainability transformations, has become a critical strategy for organizations to address rapidly changing market environments and increasingly stringent regulatory requirements. Despite its vast potential, implementing twin transformation often entails high complexity, involving multiple stakeholders and extensive coordination of resources. This study uses a qualitative case of a Taiwanese private bank, drawing on interviews, field observations, and public data, and applies the mindsponge theory to examine decision-making, resource integration, and collaboration in twin transformation. Findings reveal distinct motivations and performance metrics between digital- and sustainability-oriented projects, underscoring the need for dynamic evaluation of strategic integration and trade-offs across transformation stages. Theoretically, the study extends the mindsponge theory to the organizational level, offering a framework to reconcile divergent transformation logics. Practically, it proposes decision criteria to balance diverse stakeholder perspectives, fostering resilience and innovation while building a foundation for sustainable, mutually beneficial growth.

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