數位轉型是目前的重要趨勢，除了為企業帶來許多機會與挑戰，同時對社會、經濟及環境生態也造成一定程度的影響，然而，當前的研究多從數位化技術層面切入，較少從組織觀點衡量數位轉型對公司績效的影響，也較缺乏從環境永續領域探討數位轉型的研究。本研究欲探討台灣製造業在進行數位轉型時，是否能兼顧環境永續發展，並提升企業的財務績效表現，採用 2018 天下雜誌與國立中央大學呂俊德教授合作的問卷，該題項沿用呂俊德博士、德國慕尼黑應用科技大學 Prof. Dr. J. Puchan 與 Prof. Dr. A. Krischke 所授權的問卷 (Puchan et al., 2018)，並結合從臺灣經濟新報資料庫中收集的環境與財務數據，總共 108 份樣本，利用偏最小平方法結構方程模式，探討數位轉型與環境永續發展之間的關係，進而推論公司應如何擬定企業戰略，以利長期發展。
本研究結果證實工廠的數位化程度及流程的數位化程度皆可以組織變革為中介變數，對企業的財務績效產生正向影響，因為數位轉型的同時，往往會牽動到組織結構的變動，若能考量對組織的影響進行調整，可以有效提升財務績效方面的表現，同時提高數位轉型的成功機率。第二，企業若在財務績效方面有好的表現，便能有效帶動其在環境永續方面的表現，顯示出企業的營運狀況、資金規模程度皆會成為推動環境永續發展、投資 ESG 活動的重要前提。

The evolution of the digital transformation presents new challenge and many opportunities, which provides unique solutions for enterprises. At the same time, this challenge posed by the digital world have a significant impact on social and economic processes, as well as our environment. Presently, there is a lack of studies to map digital transformation in the environmental sustainability domain, and less studies from the organizational point of view to measure the impact of digital transformation on company performance.
This research aims to discuss the relationship between digital transformation, environmental sustainability, and firm performance in Taiwan’s manufacturing industry. The study is based on the results of a study conducted by Puchan, Krischke and Jun-Der Leu on 01/01/2019. The sample size of 108 also collected from the Taiwan Economic Journal database, and analyzed by Partial Least Square Structural Equation Modeling.
The results are presented here: First, organizational change is the key factor in digital transformation. Second, organizational change has positive impact between digital transformation and financial performance. Finally, the finding show that the financial performance in enterprise is related to the environmental sustainability performance.

臺灣證券交易所(2019)，上市公司編製與申報企業社會責任報告書作業辦法
蕭文龍(2016)，統計分析與入門應用：SPSS中文版+SmartPLS 3(PLS-SEM)，台北市：碁峰資訊股份有限公司。
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