隨著氣候變遷與環境議題日益嚴峻，企業永續發展已成為重要經營課題。企業不再僅以符合法規為環境管理的主要目標，而是逐步透過主動式環境策略回應多元利害關係人的期待，以降低環境風險並提升長期競爭優勢。然而，既有研究多以單一理論視角探討環境策略的形成因素，對於內外部利害關係人如何共同影響企業主動式環境策略之推動，以及其對企業績效的傳導機制仍缺乏整合性分析。
因此，本研究以利害關係人理論以及資源基礎理論為基礎，探討企業高階主管承諾、員工參與程度、供應商整合能力、消費者壓力及監管機構壓力對主動式環境策略之影響，並進一步探討主動式環境策略在利害關係人影響與企業績效（包含財務績效與環境績效）之間所扮演的中介角色。
本研究透過問卷調查方式蒐集資料，共回收有效問卷276份。研究過程中運用無反應偏差、因素分析、信度與效度分析、Pearson 相關分析以及迴歸分析進行假設驗證。
研究結果顯示：（一）高階主管承諾、員工參與程度、供應商整合能力、消費者壓力及監管機構壓力皆對企業實施主動式環境策略具有正向影響；（二）主動式環境策略對企業財務績效與環境績效亦呈現顯著正向關係；（三）主動式環境策略在各個利害關係人因素與企業績效之間具有中介效果。

As climate change and environmental issues become more serious, corporate sustainability has become a critical business concern. Firms are increasingly moving beyond regulatory compliance to adopt proactive environmental strategies in response to stakeholder expectations, environmental risks, and long-term competitiveness. However, most previous studies have examined environmental strategies from a single theoretical perspective. There is still a lack of integrated research on how internal and external stakeholders together influence the adoption of proactive environmental strategies and how these strategies affect corporate performance.
Therefore, this study is based on stakeholder theory and the resource-based view to examine the effects of top management commitment, employee involvement, supplier integration capability, consumer pressure, and regulatory pressure on proactive environmental strategies. It further explores the mediating role of proactive environmental strategies in the relationship between stakeholder influences and corporate performance, including financial performance and environmental performance.
Data were collected through a questionnaire survey, and 276 valid responses were obtained. The results show that: (1) top management commitment, employee involvement, supplier integration capability, consumer pressure, and regulatory pressure all have positive effects on the implementation of proactive environmental strategies; (2) proactive environmental strategies have significant positive relationships with both financial performance and environmental performance; and (3) proactive environmental strategies play a mediating role between stakeholder factors and corporate performance.

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