Sustainable development has been widely considered as an important issue in the high-tech industry. The purpose of this study is to investigate the factors motivating sustainability development strategies adoption and implementation and to study the relationships between the motivating factors and the readiness of implementation at strategic level (management willingness) and tactical level (resource allocation and attitudes), among the high-tech manufacturing firms in Taiwan. The results suggest the driving and the enabling effect of the ”internal factors” on the readiness of high-tech firms to implement sustainable development strategies. It is expected to extend the work by developing an instrument for measuring the readiness of sustainability strategy implementation in high-tech firms in Taiwan and also in the region. The results are useful for devising a plan for sustainability management in the high-tech manufacturing industry, while taking an incremental approach by highlighting the factors motivating and enabling the sustainability development.