本研究旨在探討台灣上市櫃製造業公司在董監事網絡中的節點連結與群體結構，如何共同形塑其碳治理表現，並試圖修正過去網絡研究中「位置即優勢」的線性假設，主張網絡效果具情境依賴性。研究架構同時納入節點層次的三種網絡功能：管道、稜鏡與模仿，以及群體層次的結構凝聚，建構一個多功能、多層次的分析架構。在本研究中，碳治理被界定為一項重視執行、合規與效率改善的利用型任務場域，而非以探索異質資訊為核心的創新活動。

實證結果顯示，網絡優勢並非普遍適用，而是高度依賴任務性質與群體結構。結構洞理論所強調的異質資訊優勢，無法在利用型任務中轉化為碳績效。其次，稜鏡與模仿機制本身亦不必然帶來治理改善，唯有在結構凝聚程度較高、群體規範一致性與監督密度提升的情況下，地位訊號與同儕模仿才會轉化為實質的治理成效，進而降低企業的碳強度。政策實務上，本研究指出企業不應過度迷信高地位背書或盲目模仿，而應著力於提升群體內的資訊透明度、規範可見性與交叉監督機制，方能避免漂綠並落實碳治理。

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