企業面對ESG議題時已不再只追求合規或表面的捐款行動，學者呼籲企業的永續作為應深植於其商業營運並且創造社會、環境與經濟價值。因此本研究旨在了解企業如何在經濟與社會價值中尋求平衡，依管理者認知建構出涵蓋各方利害關係人的永續策略藍圖，並且透過企業內外部資源的運用將策略落地於營運層面，意即本研究從管理者的認知層面、企業整體的行動、利害關係人的合作，到最終的共享價值創造，為企業的永續路徑建立可遵循的框架。
本研究以知名的量販店企業－「家樂福」為個案，家樂福的「食物轉型計畫」自2018年實施至今，為了實現食物轉型調整其價值主張、供應商選擇、顧客溝通方向以及營運層面的物流、採購、行銷等，將永續及共好的理念深植於商業模式，以通路商的影響力帶動食品供應鏈從上游到下游的轉型。
研究結果顯示，管理者在共享價值理念的引導下會定義出廣泛的利害關係人，接著在企業內部形成具有一致價值觀的「組織網絡圖像」，以利在執行層面槓桿利用內外部資源尋求市場的可行性作為，建構出能解決社會問題並且為企業獲利的網絡圖像。
理論意涵層面，本研究提出共享價值對象的界定以及經濟與社會價值權衡的關鍵因素，此外亦提出資源調和行動一致的前因以及網絡圖像的雙重角色，而管理者的思維轉換與網絡管理技巧也是企業達成共享價值策略的重要實務路徑。

In the face of ESG issues, companies are no longer focused solely on compliance or superficial philanthropic activities. Scholars have called for corporate sustainability efforts to be deeply embedded within core business operations, creating social, environmental, and economic value.
This study aims to understand how enterprises seek a balance between economic and social values. By exploring the cognitive level of managers, the overall actions of the enterprise, the collaboration with stakeholders, and ultimately, the creation of shared value. This study establishes a guiding framework for corporate sustainability pathways.
This research adopts a case study approach focusing on the well-known hypermarket company Carrefour. The findings indicate that once managers define a broad range of stakeholders, an “organizational network picture” with shared values emerges within the firm. This facilitates the leveraging of internal and external resources at the implementation level to identify market-feasible actions, thereby constructing a network that both addresses social issues and generates corporate profit.

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