隨著永續發展議題日益受到關注，企業在環境、社會及治理(ESG)方面的表現成為市場競爭的重要因素，故企業必需重新檢視商業模式(Business Model)，分析所處的情境，重建兼顧經濟、環境及社會面向的商業模式。為協助企業快速再造及設計永續商業模式，本研究提出一套系統化且易於企業操作之永續商業模式創新方法論，其設計採用三層式商業模式畫布(Triple Layered Business Model Canvas, TLBMC)作為核心框架，同時運用生成式人工智慧(Generative Artificial Intelligence，GAI)結合具體系統化的操作步驟，形成一套適用於企業快速設計永續商業模式的方法。
本方法論之具體特徵包括：(1)具固定操作步驟，能有效提高方法論的可操作性及縮短企業成員學習新工具的時間；(2)運用分析框架建立的ChatGPT提示規範，相較於未使用時，能獲得更正確的回應；(3)句式結構的ChatGPT提示模板有助於使用者在短時間內，快速掌握提示問題的撰寫方式，發展出個人化的提示方式；及(4)結合人類團隊專業判斷與ChatGPT生成能力的跨層連結分析方法，先由使用者透過跨層循環式分析框架進行三層式商業模式整合的檢視與調整，再使用ChatGPT對產出之永續商業模式進行輔助性評估與建議回饋，進一步強化永續商業模式三個面向的連動性與可執行性。
本方法論經製造商及服務型企業實際操作驗證，結果顯示其一致性的操作步驟在實務上展現高度可操作性，此外，問題框架結合GPT提示模板與ChatGPT協同應用的操作方法，在實務中亦被證實具有良好的可行性與應用價值。本研究展示三家企業應用本方法論之操作過程及其產出之企業永續商業模式，用以驗證本方法論之可行性，同時，其步驟操作過程及產出結果也將作為企業應用本方法論之參考依據。
本研究透過拓展方法論視角，整合並實現永續商業模式創新與生成式人工智慧工具在實務中的應用，同時為企業在管理實務上，提供一套具操作性、易導入之工具，強化其應對ESG挑戰與推動永續轉型之規劃能力。

The increasing emphasis on sustainable development has made the performance of enterprises in terms of Environmental, Social, and Governance (ESG) a key factor in market competition. Consequently, enterprises must reassess their business models, analyze their circumstances, and rebuild their business models to balance economic, environmental, and social aspects. This research addresses the growing need for rebuilding sustainable business models by presenting a systematic methodology that integrates the Triple Layered Business Model Canvas (TLBMC) as the core framework, along with generative artificial intelligence (GAI) tool and a set of systematic procedural steps. It aims to enable enterprises to effectively design sustainable business models.
The key features of the proposed methodology include: (1) well-defined practical steps that enhanced operability and reduced learning curve for users; (2) ChatGPT prompts constructed through an analytical framework produce more accurate responses compared to cases where no framework is applied; (3) Sentence-pattern-based prompt templates enable users to formulate effective prompts rapidly and progressively develop personalized prompts; and (4) a vertical alignment analysis approach integrates human expert judgment with ChatGPT’s generative capabilities. Users conduct a review and refinement of the three layered business model using cyclical analysis frameworks, and further leverage ChatGPT to evaluate previous outputs and provide feedback, thereby enhancing the feasibility of its sustainable business model.
This methodology has been validated through manufacturing and service-based enterprises. Its consistent operational steps, along with the use of an analytical framework, sentence-pattern-based GPT prompts, and ChatGPT, have demonstrated applicability and practical value. This research presents three cases, featuring both the implementation process and the resulting sustainable business models, serving as practical references for other enterprises aiming to adopt this methodology.
By broadening methodological perspectives, this research bridges sustainable business model innovation with the practical application of generative AI, offering enterprises a practical tool to enhance their ESG implementation and transformation.

一、中文部分
游萬淵、林佩欣(2023)。IVSC前瞻性報告：何謂社會價值？。會計研究月刊，(449)，44-48。
經濟部 (2023)。2023中小企業白皮書。台北市：經濟部中小及新創企業企業署。
廖勇凱 (2016)。企業倫理學 全球化與本土化 (頁33-37)。台北市：智勝文化。
鍾憲瑞 (2012)。商業模式：創新與管理。新北市：前程文化。
二、英文部分
Abdelkafi, N., & Täuscher, K. (2016). Business models for sustainability from a system dynamics perspective. Organization & Environment, 29(1), 74-96.
Amit, R., & Zott, C. (2001). Value creation in e‐business. Strategic management journal, 22(6‐7), 493-520.
Babayev, J. (2024). The exploration of generative artificial intelligence (GAI) use across startup lifecycle.
Bocken, N., Short, S., Rana, P., & Evans, S. (2013). A value mapping tool for sustainable business modelling. Corporate governance, 13(5), 482-497.
Bocken, N., Short, S., Rana, P., & Evans, S. (2014). A literature and practice review to develop sustainable business model archetypes. Journal of Cleaner Production, 65, 42-56.
Boons, F., & Lüdeke-Freund, F. (2013). Business models for sustainable innovation: state-of-the-art and steps towards a research agenda. Journal of Cleaner production, 45, 9-19.
Bouschery, S. G., Blazevic, V., & Piller, F. T. (2023). Augmenting human innovation teams with artificial intelligence: Exploring transformer‐based language models. Journal of Product Innovation Management, 40(2), 139-153.
Chesbrough, H., & Rosenbloom, R. S. (2002). The role of the business model in capturing value from innovation: evidence from Xerox Corporation’s technology spin-off companies. Industrial and Corporate Change, 11(3), 529-555.
Compact, U.G. (2004). Who cares wins: Connecting financial markets to a changing world. New York.: United Nations.
Dedunu, H. H., & Sedara, D. (2023). Impact of Environmental, Social, and Governance Practices on the Consumer Buying Decision. In Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility , 129-147. IGI Global.
Duwe, D., & Weissenberger-Eibl, M. A. (2024). The Potential of Generative AI tools such as ChatGPT for Sustainable Business Model Innovation. In EconStor Conference Papers (No. 300532). ZBW-Leibniz Information Centre for Economics.
Emerson, J. (2003). The blended value proposition: Integrating social and financial returns. California management review, 45(4), 35-51.
Evans, S., Vladimirova, D., Holgado, M., Van Fossen, K., Yang, M., Silva, E. A., & Barlow, C. Y. (2017). Business model innovation for sustainability: Towards a unified perspective for creation of sustainable business models. Business strategy and the environment, 26(5), 597-608.
Feuerriegel, S., Hartmann, J., Janiesch, C., & Zschech, P. (2024). Generative ai. Business & Information Systems Engineering, 66(1), 111-126.
García-Muiña, F. E., Medina-Salgado, M. S., Ferrari, A. M., & Cucchi, M. (2020). Sustainability transition in industry 4.0 and smart manufacturing with the triple-layered business model canvas. Sustainability, 12(6), 2364.
Garetti, M., & Taisch, M. (2012). Sustainable manufacturing: trends and research challenges. Production planning & control, 23(2-3), 83-104.
Geissdoerfer, M., Bocken, N. M., & Hultink, E. J. (2016). Design thinking to enhance the sustainable business modelling process - A workshop based on a value mapping process. Journal of Cleaner Production, 135, 1218-1232.
Guinée, J. B., Heijungs, R., Huppes, G., Zamagni, A., Masoni, P., Buonamici, R. Ekvall, T. & Rydberg, T. (2011). Life cycle assessment: past, present, and future.
Hevner, A., Chatterjee, S., Hevner, A., & Chatterjee, S. (2010). Design science research in information systems. Design research in information systems: theory and practice, 9-22.
Johnson, M. W., Christensen, C. M. & Kagermann, H. (2008). Reinventing your business model. Harvard business review, 86(12), 50-59.
Joosten, J., Bilgram, V., Hahn, A., & Totzek, D. (2024). Comparing the ideation quality of humans with generative artificial intelligence. IEEE Engineering Management Review.
Jørgensen, T. H. (2008). Towards more sustainable management systems: through life cycle management and integration. Journal of cleaner production, 16(10), 1071-1080.
Joyce, A., & Paquin, R. L. . (2016). The triple layered business model canvas: A tool to design more sustainable business models. Journal of cleaner production, 135,, 1474-1486.
Klymenko, O., & Nerger, A. J. (2018). Application of the Triple Layered Business Model Canvas - A case study of the maritime and marine industry (Master's thesis).
Kwak, H. Y., Kim, J. S., Lee, S. T., & Gim, G. Y. (2019). A study on the sustainable value generation of mobile messenger service using ‘triple layered business model canvas’. In 2019 20th IEEE/ACIS International Conference on Software Engineering, Artificial Intelligence, Networking and Parallel/Distributed Computing (SNPD) (pp. 340-350). IEEE.
Lubberink, R., Blok, V., Van Ophem, J., & Omta, O. (2017). Lessons for responsible innovation in the business context: A systematic literature review of responsible, social and sustainable innovation practices. Sustainability, 9(5), 721.
Lüdeke-Freund, F., Massa, L., & Breuer, H. (2024). Sustainable business model design. Journal of Business Models,12(1), 115-132.
Magretta, J. (2002). Why business models matter. Harvard Business School Publishing Corporation.
Massa, L., Tucci, C. L., & Afuah, A. (2017). A critical assessment of business model research. Academy of Management annals, 11(1), 73-104.
Mili, S., & Loukil, T. (2023). Enhancing Sustainability with the Triple-Layered Business Model Canvas: Insights from the Fruit and Vegetable Industry in Spain. Sustainability, 15(8), 6501.
Morris, M., Schindehutte, M., & Allen, J. (2005). The entrepreneur's business model: toward a unified perspective. Journal of business research, 58(6), 726-735.
Mulgan, G. (2010). Measuring social value.
Nazir, A., & Wang, Z. (2023). A comprehensive survey of ChatGPT: advancements, applications, prospects, and challenges. Meta-radiology, 100022.
Nidumolu, R., Prahalad, C. and Rangaswami, M. (2009). Why sustainability is now the key driver of innovation. Harvard business review, 87(9), pp.56--64.
Osterwalder, A., Pigneur, Y., & Tucci, C. L. . (2005). Clarifying business models: Origins, present, and future of the concept. Communications of the association for Information Systems, 16(1), 1.
Osterwalder, A., & Pigneur, Y. (2010). Business model generation: A handbook for visionaries, game changers, and challengers. Hoboken, New Jersey: John Wiley & Sons, Inc.
Osterwalder, A., Pigneur, Y., Bernarda, G., & Smith, A. (2015). Value proposition design: How to create products and services customers want. John Wiley & Sons.
Peffers, K., Tuunanen, T., Rothenberger, M. A., & Chatterjee, S. (2007). A design science research methodology for information systems research. Journal of management information systems, 24(3), 45-77.
Porter, M. E., & Kramer, M. R. (2018). Creating shared value: How to reinvent capitalism—And unleash a wave of innovation and growth. In Managing sustainable business: An executive education case and textbook (pp. 323-346). Dordrecht: Springer Netherlands.
Remmen, A., Jensen, A. A., & Frydendal, J. (2007). Life Cycle Management: A Business Guide to Sustainability.
Roumeliotis, K. I., & Tselikas, N. D. (2023). Chatgpt and open-ai models: A preliminary review. Future Internet, 15(6), 192.
Schaltegger, S., Lüdeke-Freund, F., & Hansen, E. G. (2011). Business cases for sustainability and the role of business model innovation: developing a conceptual framework. Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg.
Schweiger, E. (2024). Generative AI as a Catalyst for Business Model Innovation in Complex Environments (Master's thesis).
Stubbs, W., & Cocklin, C. (2008). Conceptualizing a “sustainability business model”. Organization & Environment, 21(2), 103-127.
Teece, D. J. . (2010). Business models, business strategy and innovation. Long Range Planning, 43(2-3), 172-194.
United Nations General Assembly. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. United Nations: New York, NY, USA.
Upward, A., & Jones, P. (2016). An ontology for strongly sustainable business models: Defining an enterprise framework compatible with natural and social science. Organization & Environment, 29(1), 97-123.
Vladimirova, D. (2019). Building sustainable value propositions for multiple stakeholders: A practical tool. Journal of Business Models, 7(1), 1-8.
Wirtz, B. W., Pistoia, A., Ullrich, S., & Göttel, V. (2016). Business models: Origin, development and future research perspectives. Long range planning, 49(1), 36-54.
Zott, C., & Amit, R. (2010). Business model design: An activity system perspective. Long range planning, 43(2-3), 216-226.
三、網路資源
PricewaterhouseCoopers. (2024). PwC’s Voice of the Consumer Survey 2024 . 擷取自 PwC: https://www.pwc.com/gx/en/issues/c-suite-insights/voice-of-the-consumer-survey.html
政治大學商學院. (2024). 2024年消費者永續指數公布　全民認知連年躍升。 擷取自 政治大學： https://www.nccu.edu.tw/p/406-1000-17454,r131.php?Lang=zh-tw