在全球氣候變遷、法規壓力及消費者永續意識提升的多重因素下，永續發展已成為企業經營策略不可或缺的一環，企業不再僅將永續視為合規要求或形象建立的手段，而是積極將永續與公司核心本業整合，以提升整體競爭力。隨著「永續即競爭力」的概念逐漸成為趨勢，企業如何運用自身資源與能力，發展具策略導向的永續行動，成為各企業的關鍵議題。
　　由於過往文獻多聚焦於企業的永續實踐行動和挑戰，較少從策略建構的角度，系統性探討企業如何透過內部核心資源及能力發展永續策略，以及如何因應快速變動的永續趨勢做出彈性調整。因此，本研究以資源基礎理論與動態能力理論為分析架構，並以自然資源基礎觀點與綠色動態能力作為補充視角，選擇在永續領域具有代表性的企業為個案，透過次級資料蒐集與半結構式訪談，深入探討企業如何將永續視為策略性手段，進而驅動企業競爭力。
　　本研究發現，企業的永續策略須建立在對自身核心資源與核心能力的精準辨識及運用上，並以此為基礎，發展永續策略的核心主軸，推出具差異化的永續相關產品與服務，藉此增加營收、降低企業風險並提升營運效率。此外，企業也需具備感知、掌握與重新配置資源的動態能力，以回應永續法規與市場需求的快速變動，達到策略的持續優化。
　　本研究回應企業如何以永續策略驅動企業競爭力的理論和實務問題，補足現有文獻對永續策略制定歷程的缺口，同時也為未來企業在規劃永續轉型策略時，提供實務上的參考建議。

Under the growing impact of climate change, tightening environmental regulations, and rising consumer awareness of sustainability, sustainable development has become an indispensable part of corporate strategy. Companies no longer view sustainability merely as a matter of compliance or brand image, but increasingly integrate it into their core business operations to enhance overall competitiveness. As the notion of “sustainability as competitiveness” gains prominence, how enterprises leverage internal resources and capabilities to develop strategically oriented sustainability initiatives has emerged as a key concern.
While prior literature has primarily focused on sustainability practices and challenges, there has been limited systematic discussion from a strategic planning perspective—specifically, how companies formulate sustainability strategies based on internal core resources and capabilities, and how they flexibly adapt to rapidly evolving sustainability trends. This study adopts the Resource-Based View (RBV) and Dynamic Capabilities theory as its analytical framework, supplemented by the Natural-Resource-Based View and the concept of green dynamic capabilities. Using a representative sustainability-driven enterprise as a case study, this research collects secondary data and conducts semi-structured interviews to explore how firms position sustainability as a strategic lever to drive competitive advantage.
The findings show that effective sustainability strategies must be grounded in the precise identification and deployment of a firm’s core resources and capabilities. These serve as the foundation for building strategic focal points and developing differentiated sustainable products and services that enhance revenue, reduce risk, and improve operational efficiency. In addition, companies must possess dynamic capabilities—including sensing, seizing, and reconfiguring—to respond to shifting regulations and market demands, thereby enabling the continuous refinement of sustainability strategies.
This research contributes to both theoretical and practical discussions on how sustainability strategies can enhance corporate competitiveness. It fills a gap in the literature regarding the strategic formulation of sustainability, while offering practical insights for businesses planning their sustainability transformation.

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