近年來，隨著消費型態改變與科技發展趨勢下，市場競爭日益激烈，使企業不斷尋求脫穎而出的方式。而價值創新思維，無論是在產業或是學界，皆在近代被視為是驅動企業成長與獲利的重要因子。在尋求突破的道路上，企業也被認為不能再單打獨鬥，應該積極透過不同的資源交換、利害關係人間的良性互動，並利用彼此間的優勢互補，共同創造價值。
　　本研究係以質性個案的研究方法，針對Unipapa進行探討，進而了解在企業的創新過程，利害關係人間透過何種方式，促使其之間的資源得以順利進行交換與整合。研究中分別以Unipapa與台灣在地民生消費用品廠以及與消費者間的互動，分析如何以價值共創為基礎，應用與整合彼此的資源，達到價值創新。本研究也進一步透過四項行動架構，繪製Unipapa與一般民生消費用品市場間的價值曲線，以突顯Unipapa透過共創所帶來的價值創新。
　　研究發現，在企業的價值創新中，是以價值主張連結起利害關係人各自的痛點為源頭，因而促成了互動與資源整合。而其所延伸出創新的行動架構，則透過與利害關係人間的資源交流進行共創。此外，消費者在價值創新的共創中，同時代表了需求面的提出，以及資源整合的基礎，使共創的結構能夠在價值創新的前提下穩定發展，使其維持永續的能力。

In the form of a qualitative single case study, this research deeply explores the operation of Unipapa, a retail brand redesigning CPG (consumer packaged goods). Through this exploration, some strong relevance is found in Unipapa’s value innovation related to this brand’s supply partners and customers. Therefore, this research is an attempt to use a value innovation and value co-creation perspective, which are not applied frequently in CPG studies while at the same time analyzing how Unipapa and its partners innovate value co-creation through sharing their resources with each other.
The research results imply that to achieve sustainable development in the CPG industry, it is important for enterprises to switch from the traditional goods-dominant concept to a value innovation concept. Furthermore, to achieve value innovation, it is necessary to propose a value proposition that addresses critical concerns (pain points) and is mutually accepted.

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