本研究旨在探討Y公司如何協助台灣預拌混凝土中小企業合作廠商實行數位化與ESG (Environmental, Social, and Governance)整合之雙軸轉型，並分析此雙軸策略如何影響Y公司自身及預拌混凝土合作廠商的價值創造。研究首先分析預拌混凝土產業的發展趨勢，並運用五力模型探討其產業競爭態勢，接著再深入檢視Y公司的核心資源與競爭優勢，以及其導入雙軸轉型策略的具體作法與價值。
研究發現，Y公司透過實施一系列以2025年與2030年為目標的短期與長期雙軸轉型策略，積極協助合作廠商應對產業挑戰。短期策略包括建立數位基礎設施、提供教育培訓、建置ESG資訊整合平台以及發展智慧供貨系統；長期策略則著眼於AIoT技術應用、ESG平台的ESG報告與ESG合規和綠色數位供應鏈建置。這些策略使Y公司及其合作廠商能更有效地應對市場變化並達到淨零排放目標。
對合作廠商來說，藉由Y公司的綠色數位供應鏈與ESG資訊整合平台，不僅獲得長期的原物料供應，並透過教育培訓與技術提升了他們在數位化與ESG領域的能力，從而提高生產效率與產品之品質。對Y公司而言，則藉此持續增強了客戶的品牌忠誠度與市場競爭優勢，並透過取得供應鏈數據與ESG數據發掘新的市場商機。
整體而言，Y公司導入的雙軸轉型策略不僅有助於推動整個預拌混凝土產業鏈的永續發展，也為Y公司與其合作廠商創造了長期競爭優勢。

This study examines how Company Y assists small and medium-sized enterprises (SMEs) in Taiwan's ready-mix concrete industry in implementing a twin transition strategy that integrates digital transformation with Environmental, Social, and Governance (ESG) integration. It also analyzes how this twin transition strategy affects value creation for both Company Y itself and its SME partners in the ready-mix concrete industry. The research first analyzes the development trends of the ready-mix concrete industry, utilizing the Five Forces model to discuss its competitive landscape. It then delves into examining Company Y's core resources and competitive advantages, as well as the specific methods and value of introducing the twin transition strategy.
The study finds that Company Y actively assists partner firms in addressing industry challenges through a series of short-term and long-term twin transition strategies aimed at 2025 and 2030. Short-term strategic actions include establishing a solid digital infrastructure, providing educational training, setting up an ESG integration platform, and developing a smart supply system. Long-term strategic objectives focus on the application of AIoT technology, ESG reporting and compliance on the ESG platform, and the establishment of a green digital supply chain. These strategies enable Company Y and its SME partners in the ready-mix concrete industry to more effectively respond to market changes and achieve net-zero emission targets.
For the partner firms, Company Y's twin transition strategy, through the green digital supply chain and ESG information integration platform, not only secures a long-term supply of raw materials but also enhances their capabilities in digitalization and ESG areas through educational training and technical support, thereby increasing production efficiency and product quality. For Company Y, this twin transition approach continuously strengthens its customers' brand loyalty and market competitive advantage, and allows the exploration of new market opportunities through the acquisition of supply chain and ESG data.
Overall, introducing the twin transition strategy not only contributes to the sustainable development of the entire ready-mix concrete industry chain but also creates long-term competitive advantages for Company Y and its SME partners in the ready-mix concrete industry.

論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
目錄 v
圖次 vii
表次 viii
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 7
第三節 研究流程 8
第貳章 文獻探討 10
第一節 預拌混凝土產業分析 10
第二節 產業競爭強度五力分析 19
第三節 SWOT分析 22
第四節 資源基礎理論 24
第五節 雙軸轉型：ESG、數位轉型與AIoT 26
第參章 研究設計 35
第一節 研究結構 35
第二節 研究對象 36
第三節 研究方法 42
第肆章 研究發現 46
第一節 預拌混凝土產業的發展趨勢與困境 46
第二節 檢視產業的競爭態勢：五力分析模型 52
第三節 透過SWOT分析探討Y公司的競爭優勢與劣勢 57
第四節 分析Y公司的核心能耐與競爭優勢 59
第五節 Y公司促進預拌混凝土中小企業雙軸轉型的價值創造策略 65
第伍章 結論與討論 78
第一節 研究結論 78
第二節 研究意涵 79
第三節 研究限制與未來研究方向 80
參考文獻 82
一、中文文獻 82
二、英文文獻 82
三、網路文獻 83

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三、網路文獻
Alexia Gonzalez Fanfalone, Celine Caira November 9, 2022. The Twin Transitions: Are Digital Technologies the Key to a Clean Energy Future? OECD. AI (https://oecd.ai/en/wonk/twin-transitions)
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How digitization saves climate change - MyBusinessFuture：https://mybusinessfuture.com/en/digitalization-climate-change/
https://www.pwc.tw/zh/topics/trends/industry-trends-20230321.html
國產建材永續報告書： https://www.gdc.com.tw/zh-TW/investor.php?id=17
鳳勝實業股份有限公司網站：http://www.fsrmc.com.tw/fsrmc_product.html
資誠（PwC Taiwan）2022年《臺灣中小企業轉型現況及需求調查https://www.pwc.tw/zh/publications/topic-report/sme-digitalisation-survey.html
全球水泥和混凝土協會（GCCA） 2050年水泥和混凝土行業的淨零 排放混凝土路線圖：https://gccassociation.org/concretefuture/wp-content/uploads/2022/10/Roadmap_Mandarin_2022.pdf
產品碳足跡資訊網-碳足跡標籤-PCR查詢
https://cfp-calculate.tw/cfpc/Carbon/WebPage/FLPCRDoneList.aspx