從數位商機到永續轉型：以策略利基管理途徑檢視臺灣中小企業的雙軸轉型

在疫後新常態經濟中，數位經濟的潮流促使中小企業不得不認真面對數位轉型的壓力。當近年來的國際氣候倡議與管制已逐漸落實為具體的法規與政策壓力時，臺灣處在急需經濟復甦的後疫情時代，該如何「負擔」永續綠色的轉型？本研究運用轉型理論中的策略利基管理途徑來檢視臺灣中小企業的數位綠色減碳實驗方案。探索其雙軸轉型樣貌、觀察與分析其如何啟動與成效為何？又其履行雙軸轉型的後續發展動態為何? 再透過深度訪談與次級資料交叉分析，觀察各主要行動者如何在保護空間內，招募成員組成實驗網絡與尋求方案的共識期望，並經中介者與支援者的橋接及網絡的連結與協力，以創造創新利基來影響既有的社會技術體制。研究發現兩組實驗方案皆未失敗，雖尚無法佔領取代既有技術體制，然其創新利基正成為我國中小企業雙軸轉型各行動方案的學習元素。個案群成員無論服務業或製造業，對各自實驗方案期望的最大公約數皆是「商機與存活」。成員皆「肯認」淨零排放、綠色永續的趨勢，願意「依照自身的資源及需求」朝雙軸轉型邁出，初期係以數位轉型為重點，雖綠色轉型對中小企業是個較遙遠的領域，但數位商機會支撐其邁向綠色永續的嘗試。因此「數位應用帶來商機，商機支撐業者投入綠色減碳，而永續成長促使數位轉型」，為本研究在兩組實驗方案中觀察得出的結論。此外本研究對中小企業雙軸轉型的政策建議是加強政府治理的角色。做為一個積極且有能力的角色，為促進既有社會技術體制邁向綠色永續，政府應循序抽離對其資源挹注與擺脫慣性路徑的依賴，並增加數位綠色減碳相關預算支出（或增加相關創新利基的投資抵免），創造更多保護空間以促進利基實驗的培育。

關鍵字

策略利基管理；雙軸轉型；中小企業；數位轉型；綠色永續

並列摘要

In the new normal economy, the trend of digital economy compels small and medium enterprises (SMEs) to seriously confront the pressure of digital transformation. In recent years, international climate advocacy and regulation have gradually materialized into tangible legal and policy pressures. How can Taiwan "shoulder" the sustainability transition in the post-pandemic era of urgent economic recovery? This study employs the strategic niche management approach from the transition theory to examine digital de-carbon experiments in Taiwan’s SMEs, including the observation and analysis of twin transition pattern, initiation, and its effectiveness. Furthermore, what are the subsequent developments in fulfilling the twin transition? Through in-depth interviews and cross-analysis of secondary data, observe how key actors recruit members, form experimental networks, and seek expectations and visions for solutions within the protected space. And through the bridging, linking, and collaboration facilitated by intermediaries and champions within social networks, to create innovative niches that influence existing socio-technical regimes. This study has found that both experiments did not fail. Although they have not yet been able to occupy or replace the existing socio-technical regimes, the innovative niches are becoming learning elements for various action plans of SMEs towards twin transition. The consensus among members, whether in the service or manufacturing industry, is “business opportunities and survival” as their common expectation for their respective experiments. All members recognize the trend of net-zero and sustainability and are willing to embark on a twin transition according to their own resources and needs. Initially, the focus is on digital transformation, although green transition is a distant field for SMEs. However, business opportunities of digitalization will support their attempt to move towards green sustainability. Therefore, “digital applications bring business opportunities, which support SMEs to invest in decarbonation, and sustainable growth prompts digital transformation” as concluded in this study's observation of two experiments. In addition, this study suggests government enhancing the governance in the policy of SMEs twin transition. As a proactive role, to facilitate the transition of existing socio-technical regimes towards green sustainability, the government should gradually disengage from resource injections and break away from dependency on inertia paths. Moreover, it should increase budget allocations for digital decarbonation (or increase investment incentives for related innovative niches), creating more protected space to foster niche experimentation.