隨著極端氣候事件不斷對地球造成衝擊，永續的重要性已成為全球性的關切焦點。企業除了要追求盈利，亦應該思考其對環境和社會的影響。本研究運用個案研究法，探索如何將永續思維融入企業的營運中，協助企業清晰地訂立永續的使命、願景和價值觀。
透過永續的SO計分卡，本研究將分析企業在永續方面的內部優勢以及外部機會，透過四大重要條件，制定相應的永續創新策略。在制定永續創新策略後，利用永續平衡計分卡，將企業的營運劃分為兩大主線：「研發及設計主線」和「行銷主線」，通過策略地圖中的垂直和水平因果關係，推導出策略性議題、策略性目標、策略性衡量指標和目標值，期望透過永續平衡計分卡的應用，有效地實施永續創新策略，為未來導入作業價值管理系統奠定基礎。

As extreme weather events continue to impact the Earth, the importance of sustainability has become a global focal point of concern. In addition to pursuing profits, businesses should also consider their impact on the environment and society. This study employs a case study approach to explore how to integrate sustainability thinking into corporate operations, helping companies to clearly establish sustainable missions, visions, and values.
Through a SO Scorecard (Strengths and Opportunities), this study will analyze the internal strengths and external opportunities of businesses in sustainability. By employing four key criteria, corresponding sustainable innovation strategies will be formulated. After formulating sustainable innovation strategies, the study will utilize the Sustainability Balanced Scorecard to divide the company's operations into two main threads: "Research and Design" and "Marketing," deriving strategic issues, strategic objectives, strategic measurement indicators, and target values through the vertical and horizontal cause-and-effect relationships in the strategy map. It is expected that through the application of the "Sustainability Balanced Scorecard", sustainable innovation strategies can be effectively implemented, laying the foundation for future introduction of activity value management systems.

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