有關循環經濟(Circular Economy)領域的相關議題已受到學者廣泛地研究，其研究範圍涵蓋了環境工程、績效經濟、商業模式、企業社會責任、利害關係人等等。加上近年來全球的趨勢非常注重環境永續與循環經濟，國際間也正在進行對於永續發展政策的推動，因此可以發現循環經濟無非是一個亟需討論的議題。然而，目前大多數的研究主要較著重於研究兩兩理論之間的關係，較鮮少有研究將兩個以上理論結合共同探討，其中，探討循環經濟中的利害關係人之間的價值創造與獲取的研究更是非常少，同時，利害關係人理論與價值基礎策略的關聯性也較無受到深化、融合。
本研究的研究方向為「循環經濟」下中心企業如何使「多利害關係人(Multi-stakeholders)」實現及平衡「價值創造與價值獲取(Value Create and Value Capture)」，並以深耕循環經濟領域多年的企業為個案，試圖探究中心企業(Firm)在循環經濟的體系和歷程之中，如何使企業本身與多利害關係人之間達成共同及個人的價值創造與價值獲取，並在價值創造與價值獲取兩者之間平衡。
本研究透過質性研究方法進行研究，研究結果發現在循環經濟的歷程之下，透過創新的商業模式及與合作夥伴建立良好互動關係，能夠達到價值創造與價值獲取之成果；而在面對與利害關係人之間矛盾的情況時，透過集體與分別的利害關係人治理，將能有效使各方之價值創造與價值獲取平衡，進而使多利害關係人願意做為合作夥伴持續參與循環經濟體系，並形成以個案企業為中心的價值創造系統。
最後，由於本研究個案企業屬中小企業規模，且研究結果可能僅限資源回收產業，因此建議未來研究能夠持續進行深化與追蹤，提高以領域研究之豐富度。

With the global trend that attached great importance to environmental sustainability and circular economy, the issue of circular economy has become important. In addition, related topics in the field of circular economy have been extensively studied by scholars, and the research scope covers environmental engineering, performance economy, business model, corporate social responsibility, stakeholders and so on.

This research aims to explore how the central firm can achieve common and individual value creation and value capture between the enterprise itself and multiple stakeholders in the system under circular economy, and how to keep the balance between value creation and value capture by govern the stakeholders.

This study was conducted by qualitative research methods, and found that under circular economy, value creation and value acquisition can be achieved through innovative business models and good interactive relationships with partners; In terms of the conflicts within stakeholders, it can effectively balance the value creation and value capture of all parties, and then make multi-stakeholders willing to continuously participate in the circular economic system as partners and form a value creation system centered on individual case enterprises by conducting collective and separate stakeholder governance.

一、 英文參考文獻
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Gregson, N., Crang, M., Fuller, S., & Holmes, H. (2015). Interrogating the circular economy: the moral economy of resource recovery in the EU. Economy and society, 44(2), 218-243.
Harrison, J. S., Bosse, D. A., & Phillips, R. A. (2010). Managing for stakeholders, stakeholder utility functions, and competitive advantage. Strategic Management Journal, 31(1), 58-74.
Henisz, W. J., Dorobantu, S., & Nartey, L. J. (2014). Spinning gold: The financial returns to stakeholder engagement. Strategic Management Journal, 35(12), 1727-1748.
Hill, C. E., Thompson, B. J., & Williams, E. N. (1997). A guide to conducting consensual qualitative research. The counseling psychologist, 25(4), 517-572.
Hirsch, P. M., & Levin, D. Z. (1999). Umbrella advocates versus validity police: A life-cycle model. Organization Science, 10(2), 199-212.
Hu, J., Xiao, Z., Zhou, R., Deng, W., Wang, M., & Ma, S. (2011). Ecological utilization of leather tannery waste with circular economy model. Journal of cleaner production, 19(2-3), 221-228.
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