面對全球永續治理規範強化與智慧製造技術快速演進，台灣傳統製造業正面臨轉型壓力與契機。本研究目的在於透過文獻回顧與公開資訊蒐集，挑選電子、家具、包裝、汽車與零組件等四大產業中，共12家智慧製造與永續治理的成功實務案例為研究對象，歸納出涵蓋智慧組裝、品質監控、能源效率、碳足跡管理與治理整合等構面的雙軸轉型架構，並探討雙軸轉型架構在車燈產業的適用性和實務應用，進一步評估智慧化與低碳化對營運效益與永續績效的影響。
研究結果顯示，車燈個案公司之導入歷程成功驗證本研究建構之雙軸轉型架構，展現其高度的實用性與產業適應性。該公司首先透過自動化設備、AI檢測與數據平台推動智慧製造升級，進而擴展至碳盤查、能源管理系統與ESG制度設計，不僅有效提升產能與製程穩定性，亦強化碳管理績效與整體組織韌性，顯示該架構具備高度推廣潛力。進一步分析亦發現，當企業同步推動智慧製造與永續發展時，將在營運效率與ESG績效上同步獲得顯著提升。智慧製造有助於強化產能、降低人力與瑕疵率；永續措施則可控管碳排、節省能源，並提升國際應對與外部信任力。兩者整合更可透過數據支持永續決策，強化企業整體韌性與競爭優勢。整體而言，本研究提出之雙軸轉型架構，兼具實用性與擴展性，為製造業邁向數位升級與永續治理提供明確的策略藍圖與理論基礎。

In facing the dynamic and changing world, many manufacturers adopt smart manufacturing or Industry 4.0 to adapt to the competitive markets. This study adopts a case study approach to investigate the feasibility and the framework to use a dual-axis transformation framework which applies sustainable manufacturing and smart factory simultaneously. By analyzing practices from 12 representative companies across sectors such as electronics, furniture, packaging, and automotive components, a dual-axis transformation framework is proposed. This framework integrates smart assembly, quality monitoring, energy efficiency, carbon footprint management, and governance integration, offering a practical and adaptable blueprint. A case study of an automotive lighting company has been used for in-depth analysis to validate applicability of the proposed framework, that demonstrating improvements in production efficiency, energy efficiency, and ESG performance. The findings suggest that advancing smart manufacturing and decarbonization could transform traditional manufacturing industries to meet the dual pressures of global sustainability requirement and global competitiveness. The proposed framework provides insights for manufacturing firms seeking to integrate smart manufacturing and sustainable development.

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