隨著工業4.0的推進，IIoT在實現污染防治和促進價值共創中發揮了關鍵作用。工業4.0強調智能製造和數字化轉型，而IIoT技術正是這一轉型的重要組成部分。通過整合智慧傳感器、數據分析、自動化控制和雲計算等技術，IIoT實現了對工業生產過程的精確監控和優化管理，不僅提高了生產效率，還有效減少了污染物的排放。本研究即旨在透由案例分析和理論探討，闡明了IIoT技術如何促進環境可持續發展和企業價值增長。
在理論觀點方面，本研究以價值共創文獻論點強調企業與其利益相關者（如客戶、供應商、合作夥伴等）之間的協同合作，共同創造價值可提供供應鏈污染防治更好的問題解決(創造價值)模式，在此模式中， IIoT技術成為實現價值共創的重要工具，通過數據共享和智能協作，企業與其合作夥伴能夠共同優化生產流程、提升產品質量並開發創新解決方案。

With the advancement of Industry 4.0, IIoT plays a key role in realising pollution prevention and promoting value creation. Industry 4.0 emphasises smart manufacturing and digital transformation, and IIoT technology is a key component of this transformation. By integrating technologies such as smart sensors, data analysis, automation and cloud computing, IIoT enables precise monitoring and optimised management of industrial production processes, which not only improves production efficiency but also reduces pollutant emissions. This study aims to illustrate how IIoT technologies can contribute to environmental sustainability and corporate value growth through case studies and theoretical investigations.
In terms of theoretical perspectives, this study uses the co-creation of value literature to emphasise that collaborative work between enterprises and their stakeholders (e.g., customers, suppliers, partners, etc.) and co-creation of value can provide a better problem-solving (value creation) model for pollution prevention in the supply chain, in which IIoT technology has become an important tool for realising co-creation of value, and that enterprises and their partners can jointly optimise their production processes and reduce pollutant emissions through data sharing and intelligent collaboration. Through data sharing and intelligent collaboration, companies and their partners can work together to optimise production processes, improve product quality and develop innovative solutions.

Ahuett-Garza, H., & Kurfess, T. (2018). A brief discussion on the trends of habilitating technologies for Industry 4.0 and Smart manufacturing. Manufacturing Letters, 15, 60-63. https://doi.org/https://doi.org/10.1016/j.mfglet.2018.02.011
Banerjee, P., Friedrich, R., Bash, C., Goldsack, P., Huberman, B., Manley, J., Patel, C., Ranganathan, P., & Veitch, A. (2011). Everything as a service: Powering the new information economy. Computer, 44(3), 36-43.
Bridoux, F., & Stoelhorst, J.-W. (2016). Stakeholder relationships and social welfare: A behavioral theory of contributions to joint value creation. Academy of management review, 41(2), 229-251.
Brodie, R. J., Hollebeek, L. D., Jurić, B., & Ilić, A. (2011). Customer engagement: Conceptual domain, fundamental propositions, and implications for research. Journal of service research, 14(3), 252-271.
Dalenogare, L. S., Benitez, G. B., Ayala, N. F., & Frank, A. G. (2018). The expected contribution of Industry 4.0 technologies for industrial performance. International Journal of Production Economics, 204, 383-394.
EPA. (2019). 台灣環保署. https://stli.iii.org.tw/article-detail.aspx?no=83&tp=4&d=159
EPA, U. (2023). 美國國家環境保護局. https://www.epa.gov/aboutepa
Flyvbjerg, B. (2006). Five misunderstandings about case-study research. Qualitative inquiry, 12(2), 219-245.
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & De Colle, S. (2010). Stakeholder theory: The state of the art.
Fritsche, U. R., & Greß, H.-W. (2021). Der nichterneuerbare kumulierte Energieverbrauch und THG-Emissionen des deutschen Strom-mix im Jahr 2020 sowie Ausblicke auf 2030 und 2050. Bericht für die HEA-Fachgemeinschaft für, Darmstadt, Berlin.
Gulati, R., Wohlgezogen, F., & Zhelyazkov, P. (2012). The two facets of collaboration: Cooperation and coordination in strategic alliances. Academy of Management Annals, 6(1), 531-583.
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.
Hofmann, E., & Rüsch, M. (2017). Industry 4.0 and the current status as well as future prospects on logistics. Computers in Industry, 89, 23-34. https://doi.org/10.1016/j.compind.2017.04.002
Kagermann, H., & Wahlster, W. (2022). 工業4.0十年. Sci, 4(3), 26.
Kell, G. (2013). 12 Years Later: Reflections on the Growth of the UN Global Compact. Business & Society, 52(1), 31-52.
Kotler, P. (2012). Kotler on marketing. Simon and Schuster.
Lu, S.-M. (2016). A low-carbon transport infrastructure in Taiwan based on the implementation of energy-saving measures. Renewable and Sustainable Energy Reviews, 58, 499-509.
Lusch, R. F., & Vargo, S. L. (2014). Service-dominant logic: Premises, perspectives, possibilities.
Marcon, É., Marcon, A., Ayala, N. F., Frank, A. G., Story, V., Burton, J., Raddats, C., & Zolkiewski, J. (2022). Industrial Marketing Management, 103, 97-116.
Mattern, F., & Floerkemeier, C. (2010). From the Internet of Computers to the Internet of Things. Springer.
McKinsey. (2023). McKinsey & Company. https://www.mckinsey.com/
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. sage.
O’Neill, S. (2022). COP26: some progress, but Nations still fiddling while world warms. Engineering, 11(1), 6-8.
Patton, M. Q. (2014). Qualitative research & evaluation methods: Integrating theory and practice. Sage publications.
Porter, M. E., & Heppelmann, J. E. (2014). How smart, connected products are transforming competition. Harvard business review, 92(11), 64-88.
Porter, M. E., & Linde, C. v. d. (1995). Toward a new conception of the environment-competitiveness relationship. Journal of economic perspectives, 9(4), 97-118.
Prahalad, & Ramaswamy, V. (2004). Co‐creating unique value with customers. Strategy & leadership, 32(3), 4-9.
Prahalad, R., Krishna, C., & , V. (2004). The future of competition: Co-creating unique value with customers. Harvard Business Press.
Ramaswamy, G. (2010). The power of co-creation: Build it with them to boost growth, productivity, and profits.
Ramaswamy, V., & Gouillart, F. J. (2010). The power of co-creation: Build it with them to boost growth, productivity, and profits. Simon and Schuster.
Siemens. (2018). Siemens Insights Hub (MindSphere).
Smith, A. (1937). The wealth of nations (Vol. 11937). na.
Stake, R. E. (1995). The art of case study research. sage.
Stock, T., Obenaus, M., Kunz, S., & Kohl, H. (2018). Industry 4.0 as enabler for a sustainable development: A qualitative assessment of its ecological and social potential. Process Safety and Environmental Protection, 118, 254-267.
Tarkoma, S., & Ailisto, H. (2013). The internet of things program: the finnish perspective. IEEE Communications Magazine, 51(3), 10-11.
UNEP. (2024). UNEP, UNEP Copenhagen Climate Centre (UNEP-CCC).
Vargo, S. L., & Lusch, R. F. (2016). Institutions and axioms: an extension and update of service-dominant logic. Journal of the Academy of marketing Science, 44, 5-23.
Wang, L., Törngren, M., & Onori, M. (2015). Current status and advancement of cyber-physical systems in manufacturing. Journal of Manufacturing Systems, 37, 517-527.
Wang, R. D., & Miller, C. D. (2020). Complementors' engagement in an ecosystem: A study of publishers'e‐book offerings on Amazon Kindle. Strategic management journal, 41(1), 3-26.
WHO. (2023). World Health Organization. https://www.who.int/
Yao, H., Mai, T., Wang, J., Ji, Z., Jiang, C., & Qian, Y. (2019). Resource Trading in Blockchain-Based Industrial Internet of Things. IEEE Transactions on Industrial Informatics, 15(6), 3602-3609.
Yao, Z.-M., & Chang, H.-C. (2021). 台灣與南韓校園空氣污染防制政策之比較研究. Taiwan Gong Gong Wei Sheng Za Zhi, 40(5), 494-507.
Yin, R. K. (2018). Case study research and applications (Vol. 6). Sage Thousand Oaks, CA.
Zhang, P., Wu, Y., & Zhu, H. (2020). Open ecosystem for future industrial Internet of things (IIoT): architecture and application. CSEE Journal of Power and Energy Systems, 6(1), 1-11.
方世杰. (2011). 價值共創的迷思與省思. VCC價值共創社群https://www.vcc.com.tw/?fbclid=IwY2xjawEoJddleHRuA2FlbQIxMAABHTZvjTYoKisFNhDj21LHTXAxrQhlsGHtJjKzEOel6zy4Bevae4dIpLzKvg_aem_krWmBmh7cp5L9wMRRjkJig
李志剛, & 周興社. (2017). 李志剛._工業互聯網時代的智能製造. 物聯網學報, 1(1), 40-49.
李昌祚. (2022). 價值共創促進循環經濟之研究: 以石安牧場為例
杜鵬, 李慶芳, & 張容榕. (2020). [共享而共創價值]: 探討 Xbed 酒店借平台創新服務之機制. 組織與管理, 13(2), 103-147.
杜鵬、李慶芳、周信輝、方世杰. (2017). [(創) 串新] 的服務模式: 以價值共創觀點探索尚品宅配的服務流程與本質. 管理學報, 34(3), 401-430.
周信輝. (2022). 商業生態系統發展基礎之服務設計思考. 科技管理學刊, 27(2), 1-25.
周信輝, 方世杰, 李慶芳, 蔡馥陞, & 劉亭蘭. (2022). 與機器共舞：以交織理論探索人機協作的能動性 [Dancing with Machines: Exploring Collective Agency of Human-Machine Collaborations from an Assemblage Perspective]. 中山管理評論, 30(5), 857-897.
鄭睿合, 陳冠翰, 呂易恂, 梁啟源, 陳博貴, & 林文祥. (2018). 不同家庭用電級距特性分析與節能措施建議. 經濟前瞻(179), 36-42.
林祐民, 梅強, 蔡明典, & 高宏華. (2021). 跨產業污染下的環境與產業政策對污染防治之影響. 亞太經濟管理評論, 24(1&2), 23-38.
陳建華, 李政, 劉翰青, 高健, 楊艷, & 竹双. (2023). 基于企业用电数据的大气污染防治工作研究进展. 环境工程技术学报, 13(2), 510-516.
蘇南. (2016). 論水泥產業之空氣污染防治制度-以美國清潔空氣法及我國實務為中心. 財產法暨經濟法(45), 83-131.