近年來，傳統食品製造業面臨極大的經營挑戰，包含國際趨勢改變、全國經濟變化、勞工權益提升、氣候變遷因素、政策改變等因素。企業將如何進行管理層面、制度層面的調整，已成為該產業的重要課題。
本研究先透過商業模式帆布圖對個案公司進行分析，了解目前主要營運模式，後透過深度訪談家族式經營與其長期配合的上下游夥伴及內部利害關係人，探討傳統產業中小企業在轉型過程中導入ESG永續報告書或B型企業認證的合適性。研究發現，導入ESG或B型企業認證可以幫助企業建立良好的企業形象，提升品牌價值，並吸引更多的消費者和投資者。同時，這也有助於提升企業的競爭力，開拓新的市場和商機。
然而，在實施過程中，企業面臨著一些挑戰和困難。例如，資源投入不足、人才培養不足、制度建設不完善等問題，都會影響到企業的轉型進程。此外，部分企業、員工對永續發展的認知和理解還存在著偏差，需要加強宣傳和教育，提高企業和員工的永續意識。
本研究通過個案分析，探討了企業導入ESG永續報告書或B型企業認證的效果及影響因素，並提出相應的建議，包括加強資源投入、加強人才培養、健全制度建設等，以促進企業的永續發展。

In recent years, the traditional food manufacturing industry has faced significant business challenges, including changes in international trends, national economic changes, labor rights, climate change factors, and policy changes. Adjusting the management and system levels of enterprises has become an important issue for the industry.
This study first analyzes the case company through a business model canvas diagram to understand the current main operating model, and then through in-depth interviews with family-owned businesses, their long-term partners, and internal stakeholders, to explore the appropriateness of introducing ESG or B corporate certification in the transformation process of SMEs in the traditional industry.
The study found that the introduction of ESG or B corporate certification can help enterprises establish a good corporate image, enhance brand value, and attract more consumers and investors. At the same time, it can also help enhance the competitiveness of enterprises and open up new markets and business opportunities.
However, in the course of implementation, enterprises face some challenges and difficulties. For example, insufficient investment in resources, insufficient training of talents, and imperfect system construction will affect the progress of the transformation process. In addition, some enterprises and employees still have deviations in their knowledge and understanding of sustainable development, and there is a need to enhance publicity and education to raise awareness of sustainability among enterprises and employees.
Through case studies, this study examines the effects and factors affecting the introduction of ESG sustainability report or B corporate certification in enterprises and puts forward corresponding recommendations, including strengthening resource investment, enhancing talent cultivation, improving system construction, etc., to promote sustainable development of enterprises.

中文部份
何應欽 (2008)，顧客關係管理關鍵影響因素之研究-以S公司為例，國立中央大學企業管理學系碩士在職專班碩士論文。
李建文 (2017)，合作夥伴關係與合作績效關聯性之研究，淡江大學企業管理學系碩士在職專班碩士論文。
李晉承 (2021)，B型企業之社會責任與價值共創研究:以講茶學院為例，國立臺北教育大學文化創意產業經營學系碩士班碩士論文。
李適存 (2023)，SASB準則下企業ESG評分之個案分析，實踐大學企業管理學系碩士在職專班碩士論文。
林永順 (2024)，消費者的ESG認知和ESG公司企業形象對於消費者行為影響之初探研究，嘉南藥理大學環境工程與科學系碩士論文。
商雅婷 (2014)，商品之目標客群分析研究，國立交通大學資訊管理研究所碩士論文。
張彩梅 (2013)，新產品進入市場之行銷通路選擇策略研究-以品牌知名度與消費者知覺觀點分析之，國立暨南國際大學管理學院經營管理碩士學位學程碩士在職專班碩士論文。
曾縣立、朱斌妤與吳濟華 (2015)，影響企業環境友善行為之關鍵因素:法令制度與利害關係人之整合觀點，國立政治大學公共行政學系公共行政學報第四十八期，43-72頁。
楊秉儒 (2008)，關鍵資源與企業競爭優勢之研究─以管理顧問業為例，崑山科技大學企業管理研究所碩士論文。
經濟部技術處 (2023)，2023年食品產業年鑑，93-94頁，499-500頁。
趙翊筑 (2018)，價值主張對價值共創影響之探討， 國立高雄應用科技大學企業管理系碩士論文。
潘素雲 (2016)，結合商業模式圖探討台灣銀髮族養生住宅之新創運作模式，南華大學資訊管理學系碩士論文。
顏岦瑋 (2021)，傳統企業轉型為B型企業之研究-以嘉澎塑膠有限公司為例，逢甲大學公共事務與社會創新研究所碩士論文。

英文部分
Almeyda, R., & Darmansya, A. (2019) The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Financial Performance. IPTEK Journal of Proceedings Series, 5, 278.
Baldassarre, B., Calabretta, G., Bocken, N.M.P., & Jaskiewicz, T. (2017) Bridging Sustainable Business Model Innovation and User-Driven Innovation: A Process for Sustainable Value Proposition Design, Journal of Cleaner Production, 147, 175–186.
Baumann, J., Le Meunier-FitzHugh, K., & Wilson, H. N. (2017). The Challenge of Communicating Reciprocal Value Promises: Buyer-Seller Value Proposition Disparity in Professional Services. Industrial Marketing Management, 64, 107–121.
Busco, C., Consolandi, C., Eccles, R. G., & Sofra, E. (2020) A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and The Financial Intensity of ESG Materiality, Journal of Applied Corporate Finance, 32(2), 117–125.
doi:10.12962/j23546026.y2019i5.6340.
Eweje, G. (2011). A shift in corporate practice? Facilitating sustainability strategy in companies. Corporate Social Responsibility and Environmental Management, 18(3), 125–136.
Hiller, J. S. (2013) The Benefit Corporation and Corporate Social Responsibility, Journal of Business Ethics, 118, 287–301
Honeyman, R. (2014) The B Corp Handbook: How to Use Business as a Force for Good (陳俐雯譯，2015，B型企業，現在最需要的好公司:想買他們的好東西，還想加入他們一起賺錢!)，商業周刊出版。
Jacobs, B. W., Singhal, V. R., & Subramanian, R. (2010) An Empirical Investigation of Environmental Performance and the Market Value of The Firm. Journal of Operations Management, 28(5), 430–441.
Kim, C., Jeong, O., & Park, C. (2022) Effects of Consumer Evaluation of ESG for Food Subscription Services on Intention to Word-of-Mouth and Continuous Usage: Moderating Role of Altruism, Journal of Channel Retailing, 27(3), 67–91.
Lim, W., & Kim, H. (2006) The Effect of the Environment-Friendly Service Quality of the Golf Resort on Visitor’s Image, Satisfaction, Word-of-Mouth Intentions and the Revisit. Journal of the Korean Physical Education. 45, 167–176.
Roselle, P. (2016) The Evolution of Integrating ESG Analysis into Wealth Management Decisions. Journal of Applied Corporate Finance, 28(2), 75–79
Sarkar, R. (2008). Public Policy and Corporate Environmental Behavior: A Broader View. Corporate Social Responsibility and Environmental Management, 15(5), 281–297.
Stubbs, W. (2017) Characterising B Corps as A Sustainable Business Model: An Exploratory Study of B Corps in Australia, Journal of Cleaner Production, 144, 299–312.
Tibor, T., & Feldman, I. (1996). ISO 14001: A Guide to the New Environmental Management Standards. Burr Ridge, IL: Irwin.

網路資源
BBC新聞網，2020，取自:https://www.bbc.com/zhongwen/trad/business-52294805#:~:text=%E4%B8%AD%E5%9C%8B%E7%96%AB%E6%83%85%E5%9C%A8%E7%AC%AC%E4%B8%80,%E7%B8%BD%E9%87%8F%E5%B0%87%E8%90%8E%E7%B8%AE3%25%E3%80%82
B型企業官網，取自: https://blab.tw/becomeabcorp
ESG 遠見，取自:https://esg.gvm.com.tw/article/18790
iThome 資安日報，取自: https://www.ithome.com.tw/news/155035
SASB 官方網站，取自: https://sasb.ifrs.org/standards/materiality-finder/find/
中時新聞網，2023中小企業白皮書，取自: https://www.chinatimes.com/newspapers/20231105000342-260110?chdtv
金源誥公司 (JYG Consulting)，取自: https://jygesg.com/ESG/ESG/SASB
國家發展委員會，取自: https://www.ndc.gov.tw/Content_List.aspx?n=733396F648BE2845
張宏尉，2020，嘉威與B型企業相遇五年的經歷，取自: https://blab.tw/b-media/2020/4/27/-x-b-5
謝佩如，商周2021，取自: https://www.businessweekly.com.tw/management/blog/3007440