近年來全球積極發展綠色產業，並強調經濟成長應與環境永續發展並重。經濟部工業局自1999年度起，為鼓勵企業提升專業技術、環境資源、經營管理等全方位經營項目，特設立工業精銳獎（Industrial Sustainable Excellence Award），2001年起，更明白揭示企業應朝向永續發展（sustainable development）方向經營。然而，這些得獎者其績效是否與未得獎者有所差異，得獎後績效是否有所提昇，此為一值得探討之課題。
本研究透過文獻探討及產業獲利能力績效指標之整理和歸納，提出推動永續發展企業績效評估和標竿分析之研究架構，並以工業精銳獎得獎企業做為主要研究對象，以量化與非量化並行方式進行財務績效分析。推動永續發展較為優良之企業是否確實能夠提升財務績效，以及獲得工業精銳獎者如何能永續經營，進而成為標竿企業。
在永續發展企業之競爭力分析方面，本研究發現，第一，推動永續發展較為優良之企業其財務績效，整體而言顯著較未推動者優良。第二，獲得工業精銳獎之企業，雖然可以提升企業形象，但得獎後卻不一定能夠因此提升財務績效。第三，推動永續發展較為優良之得獎企業，不會因為產業特性不同而有不同的財務績效產生。第四，推動永續發展較為優良之企業，不論其企業規模大或小，皆能提升績效。
在推動永續發展之最佳實務研究方面，本研究依據績效衡量結果篩選出各產業最優良之企業來進行分析，並依據經濟部工業局「工業精銳獎」之評審基準，找出標竿企業之最佳實務，以分析推動永續發展之競爭優勢，並做為其他企業邁向永續發展之參考。

Recently, the development of green industry has become an activity worldwide. Both economic growth and environmental sustainable development are emphasized to be carried out simultaneously. Since 1999, the Ministry of Economic Affairs Industrial Development Bureau has established Industrial Sustainable Excellence Award to improve on the professional technologies, usage of environmental resources and the management of enterprises. After 2001, it is clear that steering toward the goal of sustainable development is the key to success. The difference in performance between the award winners and non- award winners is an issue which researchers can devote vast energy into.
This research proposes a framework for the performance evaluation of enterprises and benchmarking of sustainable development with Industrial Excellence Award winners as the subject matter. Financial performance analysis is carried out both quantitatively and non- quantitatively to understand if the implementation of sustainable development impact positively on the financial performance of enterprises. Besides, the influence of Industrial Excellence Award on the competitive advantages and sustainability of enterprises is studied as well.
Based on the results of competitiveness analysis of sustainable development for enterprises, four scenarios are detected. First, enterprises which implement sustainable development have higher financial performance. Second, achieving Industrial Excellence Award is guaranteed to improve the reputation of enterprises but not necessarily to improve the financial performance of enterprises. Third, characteristics of different industries are not responsible for the differences in the impact of sustainable development on the financial performance of enterprises which have achieved Industrial Excellence Award. Forth, successful implementation of sustainable development influence positively on the performance of enterprises, regardless of scale.
In the best practice of implementing sustainable development, this research chooses the enterprise with the most outstanding performance from each industry to undergo analysis. In addition, this research studies benchmark enterprises to find out the competitive advantages of implementing sustainable development and provide suggestions for future sustainable development.

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