近年來，永續已從企業形象與公益參與，逐漸轉為經營管理、供應鏈要求、資訊揭露、風險治理與人才競爭的重要基礎。然而，許多企業雖已投入永續報告、碳盤查、教育訓練與品牌溝通，仍普遍面臨制度與行動斷裂、顧問與執行分離、成果難以累積，以及永續無法內化為組織文化等問題。
本研究以企業永續導入過程中的「知行落差」與「服務碎片化」為核心問題，分析永續顧問、旅行服務與公關整合行銷在企業永續落地上的功能與限制。研究發現，企業真正需要的並非更多單點服務，而是一套能將制度、行動、文化與成果接合起來的整合方法。
基於此，本研究提出「企業永續培力顧問平台」之平台化商業模式。此平台結合永續制度轉譯、合法落地執行、組織培力設計與成果品牌溝通等能力，協助企業將原本分散於員工旅遊、教育訓練、品牌活動與地方合作中的支出，重新設計為可累積、可溝通、可驗證的治理合規資產、人才文化資產與品牌內容資產。
本研究指出，企業永續推動的關鍵，不僅在於制度是否完整，更在於制度能否透過具體行動進入組織、形成文化，並轉化為可被利害關係人理解與信任的成果。此平台模式亦有機會成為企業、政府、學界與在地業者之間的價值鏈結節點，推動企業永續落地、地方共好與跨域合作。

In recent years, sustainability has gradually shifted from a matter of corporate image and public welfare participation to a fundamental element of business management, supply chain requirements, information disclosure, risk governance, and talent competitiveness. However, although many enterprises have invested in sustainability reports, carbon inventories, training programs, and brand communication, they still commonly face challenges such as the disconnection between systems and actions, the separation of consulting and execution, the difficulty of accumulating outcomes, and the failure to internalize sustainability into organizational culture.
Focusing on the “knowing-doing gap” and “service fragmentation” in the process of corporate sustainability implementation, this study analyzes the functions and limitations of sustainability consulting, travel services, and public relations and integrated marketing services in helping enterprises put sustainability into practice. The findings indicate that what enterprises truly need is not more single-point services, but an integrated approach that connects systems, actions, culture, and outcomes.
Based on this perspective, this study proposes a platform-based business model for a “Corporate Sustainability Empowerment Consulting Platform.” By integrating capabilities in sustainability system translation, regulatory-compliant implementation, organizational empowerment design, and outcome-based brand communication, the platform helps enterprises redesign expenditures originally dispersed across employee travel, training programs, brand activities, and local collaboration into accumulable, communicable, and verifiable assets, including governance and compliance assets, talent and cultural assets, and brand content assets.
This study argues that the key to corporate sustainability implementation lies not only in the completeness of systems, but also in whether such systems can enter the organization through concrete actions, form culture, and be transformed into outcomes that are understood and trusted by stakeholders. This platform model also has the potential to serve as a value-linking node among enterprises, government, academia, and local stakeholders, thereby promoting corporate sustainability implementation, local co-prosperity, and cross-sector collaboration.

中文參考文獻部分
金融監督管理委員會，2023。〈金管會發布我國接軌 IFRS 永續揭露準則藍圖〉。上網日期：2026 年 5 月 9 日，檢自：https://www.fsc.gov.tw
金融監督管理委員會，2026。〈金管會提醒上市上櫃公司注意適用 IFRS 永續揭露準則之時程〉。上網日期：2026 年 5 月 9 日，檢自：https://www.fsc.gov.tw
金融監督管理委員會，2025。《我國接軌 IFRS 永續揭露準則藍圖》。臺北：金融監督管理委員會。
國家發展委員會，2022。《臺灣 2050 淨零排放路徑及策略總說明》。臺北：國家發展委員會。
教育部，2024。《大學社會責任實踐計畫推動資訊》。臺北：教育部。
環境部，2024。《碳費收費辦法》。臺北：環境部。
環境部氣候變遷署，2025。〈碳費專區〉。環境部氣候變遷署。上網日期：2026 年 5 月 9 日，檢自：https://www.cca.gov.tw
交通部觀光署，2024。《旅行業管理規則》。臺北：交通部觀光署。
臺灣證券交易所公司治理中心，2025。〈金管會發布「公開發行公司年報應行記載事項準則」，增加永續相關財務資訊揭露規範〉。上網日期：2026 年 5 月 9 日，檢自：https://cgc.twse.com.tw

英文參考文獻部份
Apple Inc. (2025). Environmental progress report 2025. Cupertino, CA: Apple Inc.
Apple Inc. (2025). Apple surpasses 60 percent reduction in global greenhouse gas emissions. Apple Newsroom. Retrieved May 9, 2026, from https://www.apple.com/newsroom/
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Deloitte. (2025). 2025 Gen Z and Millennial Survey. London: Deloitte Global.
European Commission. (2025). Carbon Border Adjustment Mechanism. Brussels: European Commission.
European Commission. (2025). Corporate sustainability reporting. Brussels: European Commission.
European Commission. (2025). Corporate sustainability due diligence. Brussels: European Commission.
European Council. (2025). Simplification: Council gives final green light on the “Stop-the-clock” mechanism to boost EU competitiveness and provide legal certainty to businesses. Brussels: Council of the European Union.
European Securities and Markets Authority. (2025). Thematic notes on clear, fair and not misleading sustainability-related claims. Paris: European Securities and Markets Authority.
Gawer, A. (2014). Bridging differing perspectives on technological platforms: Toward an integrative framework. Research Policy, 43(7), 1239–1249.
Gawer, A., & Cusumano, M. A. (2014). Industry platforms and ecosystem innovation. Journal of Product Innovation Management, 31(3), 417–433.
IFRS Foundation. (2023). IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. London: IFRS Foundation.
IFRS Foundation. (2023). IFRS S2 Climate-related Disclosures. London: IFRS Foundation.
IFRS Foundation. (2025). IFRS Foundation publishes jurisdictional profiles providing transparency about adoption of ISSB Standards. London: IFRS Foundation.
Moore, J. F. (1993). Predators and prey: A new ecology of competition. Harvard Business Review, 71(3), 75–86.
Osterwalder, A., & Pigneur, Y. (2010). Business model generation: A handbook for visionaries, game changers, and challengers. Hoboken, NJ: John Wiley & Sons.
Parker, G. G., Van Alstyne, M. W., & Choudary, S. P. (2016). Platform revolution: How networked markets are transforming the economy and how to make them work for you. New York, NY: W. W. Norton & Company.
Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1/2), 62–77.
Taskforce on Nature-related Financial Disclosures. (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures. London: TNFD.
Taskforce on Nature-related Financial Disclosures. (2025). TNFD 2025 status report. London: TNFD.
Teece, D. J. (2010). Business models, business strategy and innovation. Long Range Planning, 43(2–3), 172–194.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533.
Vargo, S. L., & Lusch, R. F. (2004). Evolving to a new dominant logic for marketing. Journal of Marketing, 68(1), 1–17.
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.