本研究的目的是要研究為何產業和消費者市場對於保護環境享有共同利益，但他們對於採取綠色行動仍有所保留。本研究採用兩階段抽樣，第一階段從消費市場及可靠的玩具廠商收集各自對於理想綠色產品特性的描述，並訪問這些玩具廠商作為第二階段的抽樣採集，檢視組織環保策略在涵括消費者價值的前提下，對於綠色產品開發是否具正面的影響力。換句話說，客戶的利益對綠玩具的開發策略的綠色玩具是一項重要的指標。
此研究結果顯示，如果社會大眾認為購買綠玩具代表消費者本身具綠色環保意識並關心環境保護或購買綠色玩具是一種新的經濟趨勢和兒童教育下的結果，購買綠玩具的意願就會增加。如果消費者認為綠色產品的意味著玩具廠商新產品開發的能力提高玩具製造商，則願意購買綠色玩具的意願也會增加。
此外，如果製造商能夠克服經營供應鏈管理上的困難，他們就願意將顧客認知的價值觀點，作為他們的新產品開發策略。

The purpose of this study is to examine why both parties (industry and consumer market) have mutual interests in protecting the environment, but they still are hesitant to act green. The study used two-stage sampling from consumer market to depict ideal green product characteristics and reliable toy companies, and visit these companies for the second sample collection to examine whether the organizational eco-innovation strategy with customer value has a positive effect on green product development. In another words, the customer’s benefit is an important factor on new product development strategy for green toys.
This research shows that the willingness to buy green toys increases if most people in society buy green toys represents that customers are environmentally conscious and care about protecting the environment or buying green toys is the result of a new economic trend and childhood education. The willingness to buy green toys increases if customers think that green products implies an enhancement on new product development to toy manufacturers. Further if manufacturers are able to manage the difficulty of cooperation with all parties in the supply chain and difficulties related to production, they are willing to adopt customers’ perceived value on green toys for their new product development strategy.

Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, N.J.: Prentice-Hall.

Anderson, J. C., Jain, D., & Chintagunta, P. X. (1993). Customer value assessment in business market - A state-of-practice study. Journal of Business-to-Business marketing, 1(1), 3-29.

Atuahene-Gima, K. (1995). An exploratory analysis of the impact of market orientation on new product performance. Journal of Product Innovation Managment., 12.

Ball, J. (1998). The use of ecology in the evangelical protestant response to the ecological crisis. Perspectives on Science and Christian Faith, 50(March), 32-40.

Bhat, V. N. (1996). The Green Corporation: The next competitive advantage. In Industrial Management - Enviromental aspects. London: Quorum Books.

Braungart, M., McDonough, W., & Bollinger, A. (2007). Cradle-to-cradle design: creating healthy emissions - a strategy for eco-effective product and system design. Journal of Cleaner Production, 15(13-14), 1337-1348.

Carrillo-Hermosilla, J., del Río, P., & Könnölä, T. (2010). Diversity of eco-innovations: Reflections from selected case studies. Journal of Cleaner Production, In Press, Corrected Proof.

Cole, J. J., Peierls, B. L., Carraco, N. F., & Pace, M. L. (1993). Nitrogen loading of rivers as human-driven process New York: Springer-Verlag.

Conway, S., & Steward, F. (1998). Networks and interfaces in environmental innovation: A comparative study in the UK and Germany. The Journal of High Technology Management Research, 9(2), 239-253.

Devellis, R. F. (1991). Scale Development Theory and Application. London: Sage.

DeWitt, C. B. (1991). Seven degrations of creation. In Earth-Wise: A Biblical Response to Environmental Issues (pp. 31-37): Baker Book House.

Dodds, W. B., Monroe, K. B., & Grewal, D. (1991). Effects of price brand and store information on buyer's product evaluations Journal of Marketing Research, 28, 307-319.
Dunlap, R. E., Van Liere, K. D., Merting, A. G., & Jones, E. R. (2000). Measuring endorsement of new ecological paradigm: A revised NEP scale. . The Journal of Social Issues, 56(3), 425-442.

Eggert, A. (2002). Customer perceived value: a substitute for satisfaction in business markets? Journal of Business & Industrial Marketing, 17(2/3).

Forster, C., & Green, K. (2002). Environmental innovation in industry: the importance of environmentally-driven users. International Journal of Environmental Technology and Management. , 2(4), 303-314.

Gainer, B., & Padanyi, P. (2005). The relationship between market-oriented activities and market-oriented culture: implications for the development of market orientation in nonprofit service organizations. Journal of Business Research, 58(6), 854-862.

Gladwin, T. N., Kennely, J. J., & and Drause, T.-s. (1995). Shifting paradigms for sustainable development: Implications for management theory and research Academy of Management Review, 20(4), 874-907.

Goleman, D. (2009). Ecological intelligence (1st ed.). New York: Broadway Books.

Greenley, G. E. (1995). Market orientation and company performance: Empirical evidence from UK companies. British Journal of Managment.

Hall, J., & Vredenburg, H. (2003). The Challenges of Innovating for Sustainable Devleopment MIT Sloan Management Review, 45(1), 61-68.

Hart, S. (1997). Beyond greening: stragies for a sustainable world. Havard Business Review, 75(1).

Hart, S. L. (1995). A natural-resource-based view of the firm. . Academy of Management Review, 20.

Heijungs, R., Huppes, G., & Guinée, J. B. (2010). Life cycle assessment and sustainability analysis of products, materials and technologies. Toward a scientific framework for sustainability life cycle analysis. Polymer Degradation and Stability, 95(3).

Henriques, I., & Sadorsky, P. (1996). The Determinants of an Environmentally Responsive Firm: An Empirical Approach. Journal of Environmental Economics and Management, 30(3), 381-395.

Hisang, Y. H. (2008). Anaysis of green purchasing under green marketing. Journal of marketing.

Holbrook, M. B. (1996). Customer Value - A Framework for Analysis and Research. Advances in Consumer Research, 1(23).

Holbrook, M. B. (1999). Introduction to Consumer Value. In Morris B. Holbrook(eds) Consumer Value. Routledge, New York. A framework for Analysis and Research

Huang, Y.-C. (2004). An emipirical study of market-orientated culture and eco-innovative adoption:by industry as controlled variable NTU Management Review, 15(1), 97-128.

Jørgen Hanssen, O. (1998). Environmental impacts of product systems in a life cycle perspective: a survey of five product types based on life cycle assessments studies. Journal of Cleaner Production, 6(3-4), 299-311.

Jacobs, M. (1992). The Green Economy: Environmental, Sustainable Development and the Politics of the Future. London: Pluto Press.

Jansen, L. (2003). The challenge of sustainable development. Journal of Cleaner Production, 11(3), 234-245.

Johansson, G., & Magnusson, T. (2006). Organising for environmental considerations in complex product development projects: implications from introducing a "Green" sub-project. Journal of Cleaner Production, 14(15-16), 1368-1376.

Kaiser, H. F. (1974). Educational and Psychological Measurement (34 ed.): Little Jiffy, .

Kohli, A. K., & Jaworski, B. J. (1990). Market orientation: The construct, research propositions and managerial implication. . Journal of Marketing, 54(2).

Kohli, A. K., Jaworski, B. J., & Kumar, A. (1993). MARKOR: A Measure of Market Orientation. Journal of Marketing Research, 30(4), 467-477.

Kolter, P. (1991). Mareketing Management (Seventh ed.). Englewood Cliffs, NJ: Prentice-Hall.

Kolter, P., & Armstrong, G. (1994). Priniciple of marketing. In Marketing Management: Upper Saddle River (NJ) : Prentice-Hall

Korhonen, J. (2004). Industrial ecology in the strategic sustainable development model: strategic applications of industrial ecology. Journal of Cleaner Production, 12(8-10), 809-823.

Liao, W., Heijungs, R., & Huppes, G. (2009). Thermodynamic analysis of bio-ethanol from corn stover. In Life Cycle Assessment and Sustainability Workshop & Symposium (pp. 51-58): ELCAS

Makower, J. (2009). Strategies for the Green Economy: Opportunities and Challenges in the New World of Business. In The Management Book (1st ed.). Ohio: The McGraw-Hill Companies.

Monroe, K. B. (1990). Price: Markeiting Profitable Decisions (2nd ed.). New York: McGraw-Hill.

Munasinghe, M. (1993). Environmental issues and economic decisions in developing countries. World Development, 21(11), 1729-1748.

Narver, J. C., & Slater, S. F. (1990). The effect of a market orientation on business profitability. The Journal of Marketing, 54(4), 20-35.

Patterson, P. G., & Spreng, R. A. (1997). Modeling the relationship between perceived value value, satisfactiona and repurchase intentions in a business to business contex: An empirical examination. International Journal of service Industry Management, 8(5), 414-434.

Peattie, K. (2008). Green marketing. In The Marketing Book (6th ed., pp. 562-585). Oxford: Butterworth-Heinemann.

Pujari, D. (2006). Eco-innovation and new product development: understanding the influences on market performance. Technovation, 26(1), 76-85.

Pujari, D., Peattie, K., & Wright, G. (2004). Organizational antecedents of environmental responsiveness in industrial new product development. Industrial Marketing Management, 33(5), 381-391.

Pujari, D., Wright, G., & Peattie, K. (2003). Green and competitive: influences on environmental new product develop (ENPD) performance. journal of Business Research 56(8), 657-671.

Pujari, D., Wright, G., & Peattie, K. (2003). Green and competitive: Influences on environmental new product development performance. Journal of Business Research, 56(8).

Ramaseshan, B., Caruana, A., & Pang, L. S. (2002). The effect of market orientation on new product performance: a study among Singaporean firms. The Journal of Product and Brand Management., 11(6), 399-409.

Sánchez, J., Callarisa, L., Rodríguez, R. M., & Moliner, M. A. (2006). Perceived value of the purchase of a tourism product. Tourism Management, 27(3), 394-409.

Salisbury, W. D., Pearson, R. A., & Miller, D. W. (1998). Perceived security and world wide web purchasing intention. Industrial Management and Data Systems. , 101(4), 165-177.

Salomo, S., Steinhoff, F., & Torommsdorff, V. (2003). Customer orientation in innovation projects and new product development success-the moderate effect of product innovativeness. International Journal of Technology Management, 26(5/6), 442-463.

Sanchez-Fernandez, R., & Inesta-Bonillo, M. A. (2007). The concept of perceived value: a systematic review of research. Marketing Theory, 7(4), 427-451.

Santrock, J. W. (2007). Cognitive development approaches. In A Topical Approach to Life-Span Development New York: McGraw Hill.

Schutz, H., & Welfens, M. J. (2000). Sustainable development by dematerialization in production and consumption - strategy ofr the new environment policy in Poland. Wuppertal Institute, 103.

Slater, S. F., & Narver, J. C. (1994). Does competitive environment moderate the market orientation-performance relationship? Journal of Marketing, 58(1), 46-55.

Slater, S. F., & Narver, J. C. (2000). The Positive Effect of a Market Orientation on Business Profitability: A Balanced Replication. Journal of Business Research, 48(1), 69-73.

Stabler, M. J., & Goodall, B. (1997). Environmental awareness, action and performance in the Guernsey hospitality sector. Tourism Management, 18(1), 19-33.

Ulaga, W. (2003). Capturing value creation in business relationships: A customer perspective. Industrial Marketing Management, 32(8), 677-693.

WCED. (1987). The World Commission on Environment and Development. Our Common Future, Oxforad Unversity Press, New York (1987). 43.

Zeithaml, V. A. (1998). Consumer perceptions of price, quality, and value: A means-end model and synthesis of evidence. Journal of marketing 52(3), 2-22.