本研究以「中小企業如何在平衡社會目的與企業獲利下，建構永續競爭優勢」為核心問題，選取包裝印刷產業之 N 公司為個案，結合服務主導邏輯（Service-Dominant Logic, SDL）與 IMP 學派互動網絡觀點，探討企業如何透過多方利害關係人的資源整合與價值共創，將永續由宣示轉化為可持續經營優勢，補足既有研究對中小企業著墨不足之處。研究方法採單一質性個案設計，透過多輪次半結構訪談（涵蓋 N 公司高階與中階主管、關鍵供應商與客戶代表）、公司內外部文件及參與式觀察，並以三角檢證與迭代式編碼提升信度。
研究發現顯示，N 公司以「目的導向 × 網絡協作 × 資源重組」三軸推動永續：在產品與製程上導入低碳材料、數位印刷與 AI/智慧製造（LED-UV、能源管理看板、排程優化與碳中和設備），並與 HP Indigo、海德堡等夥伴協同創新。由此形成四大價值場域：（一）價值鏈生產力提升（產能提升 35%，紙張損耗率由 8% 降至 3%，油墨用量減少 20%）、（二）群集發展（與學研、同業及品牌客戶共創）、（三）產品與市場重構（循環材料應用；包裝可回收率獲 cyclos-HTP 認證達 99%）、（四）治理與文化調整（ESG 報告、碳盤查與獎酬連動），進而帶動品牌信任、客戶黏著與產業示範效應。
理論意涵在於擴展 SDL 由顧客導向至多方利害關係人價值共創，並結合 IMP 補足永續轉型的動態機制；管理意涵則歸納中小企業落實永續競爭力的五項實務槓桿——目的設定、組織機制、資源平台、生態連結與數據治理——以指引企業由「專案式」邁向「系統式」永續策略。

This study explores how small and medium-sized enterprises (SMEs) can build sustainable competitive advantage by balancing social purpose and profitability. Using a qualitative case study of N Company, a packaging and printing enterprise in Taiwan, the research integrates Service-Dominant Logic (SDL) and the Industrial Marketing and Purchasing (IMP) perspective to examine how resource integration and multi-stakeholder value co-creation drive sustainable transformation.
Findings show that N Company advances sustainability through three strategic pillars: purpose-driven orientation, network collaboration, and resource reconfiguration. The company adopts low-carbon materials, digital printing, and AI-based smart manufacturing, while collaborating with global partners like HP Indigo and Heidelberg. Four value domains emerge: (1) productivity improvement, (2) collaborative industry development, (3) product and market restructuring using recyclable materials, and (4) governance and cultural transformation integrating ESG practices. These actions strengthen brand trust, customer loyalty, and industry leadership.
Theoretically, the study extends SDL to multi-stakeholder ecosystems, while IMP explains dynamic mechanisms of sustainability. Managerially, it identifies five practical levers for SMEs: purpose setting, organizational mechanisms, resource platforms, ecosystem linkages, and data governance, enabling a shift from project-based to systematic sustainability strategies.

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