在傳統高耗能、高污染製造業，如水泥、石化業中，面臨嚴格的減碳要求與ESG壓力，「漂綠」已成為嚴峻的挑戰，現有研究多聚焦於行為描述或偵測，缺乏對此類行為的根本解決方案。常見手法包含誤導性標籤、選擇性揭露、過度宣傳及設定不切實際的目標以掩蓋核心製程的實質污染等。本研究將漂綠重新定位為一個系統性工程問題，而非單純的道德或策略問題。核心目的在以TRIZ方法分析並根除漂綠的系統性矛盾。透過「因果鏈分析」進行根本原因探究，確定實體運營系統的客觀事實與資訊揭露系統的選擇性揭露間產生的衝突。研究發現漂綠的根因在於一個核心物理矛盾：資訊揭露系統必須透明化以獲取長期信任，同時也必須策略性不透明以隱藏實體運營系統的有害事實。上述的多元漂綠手法，皆是資訊揭露系統為應對此一矛盾所衍生的妥協方案。
為徹底消除此矛盾，本研究依循最終理想解的逆向思維，定義出「零延遲、零扭曲、零中介」的資訊理想度目標，並透過TRIZ發明原則與物質-場模型，導出本研究的核心概念性設計即「自動化可驗證透明度」系統。此系統並非單純的技術堆疊，而是一套依TRIZ解題邏輯重構的管理架構，由感測層、驗證層與揭露層所構成的閉環信任生態；透過在數據生成源頭即鎖定資訊軌跡，在物理上移除了資訊揭露系統執行漂綠的能力，使企業被迫從事後修飾轉向事前精實管理。本研究透過邏輯驗證證明，此系統能有效破解與中和多種複雜的漂綠手法，並將原有透明化 vs 惡化聲望的技術矛盾轉化為協同關係，使透明度本身成為企業聲望的來源，從而消除漂綠的動機。
本研究的理論貢獻在於將TRIZ應用於解決組織揭露行為的複雜介面問題；實務貢獻則為監管機構與高污染產業提供了超越傳統ESG報告、邁向「可驗證之誠信」的系統性路徑。

In high energy-intensive and high-polluting industries such as cement and petrochemicals, tightening carbon regulations and ESG pressures have intensified greenwashing as a critical challenge. Existing research mainly emphasizes detection and description, with limited focus on elimination. This study reframes greenwashing as a systemic engineering problem and applies TRIZ to identify its root cause. Through cause–effect chain analysis, it reveals a core contradiction: disclosure systems must remain transparent to build long-term trust while also being strategically opaque to conceal harmful operational realities, leading to various compromise behaviors.
To eliminate this contradiction at its root, the study adopts the reverse-thinking logic of the Ideal Final Result, defining an information ideality goal of "zero latency, zero distortion, and zero intermediation." Through TRIZ inventive principles and Su-Field modeling, the study derives its core conceptual design—the Automated and Verifiable Transparency (AVT) system. AVT is not a mere stack of technologies, but a managerial architecture reconstructed under the solution logic of TRIZ, comprising a sensing layer, a verification layer, and a disclosure layer that together form a closed-loop trust ecosystem. By anchoring the informational trajectory at the point of data generation, the system physically removes the disclosure system's capacity to greenwash, compelling enterprises to shift from after-the-fact embellishment toward upstream operational discipline. Logical validation demonstrates that the AVT system can effectively neutralize multiple complex greenwashing tactics and transform the original technical contradiction of "transparency versus reputational damage" into a synergistic relationship, in which transparency itself becomes a source of corporate reputation and thereby eliminates the incentive to greenwash.
The study contributes theoretically by extending TRIZ to complex organizational disclosure systems and resolving interface-level contradictions. Practically, it provides regulators and high-polluting industries with a systematic pathway that moves beyond conventional ESG reporting toward achieving verifiable and trustworthy transparency.

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