隨著環境永續及企業綠色管理議題的興起，使得企業在環境績效與社會責任的要求越來越高，以及環境績效對於企業競爭力的影響也備受企業關注，但過去有關企業綠色管理議題的相關研究，對於綠色智慧資本或IT資本的研究甚少，更無將綠色概念應用於IT資本上之研究；有鑑於此，本研究提出一全新的綠色概念－「綠色IT資本」，以彌補企業環境議題中缺乏對於綠色IT資本的研究缺口，並為企業綠色管理領域注入更多元的論述。
為探索此一議題，本研究分為兩個階段，第一階段研究提出了一全新的綠色概念－綠色IT資本（綠色IT人力資本、綠色IT結構資本、綠色IT關係資本），並探討企業綠化、綠色IT資本，以及企業競爭力三者之間的關係，以期望能更進一步了解綠色概念對企業競爭力之影響。第一階段研究採用問卷調查方法，以臺灣排名前1,000大製造業之資訊管理部門（MIS）主管為研究對象，一共回收148份有效問卷。第二階段研究基於第一階段的研究基礎，進一步探討環境企業社會責任（ECSR）、綠色IT資本、環境績效以及企業競爭力之間的關係，研究採用問卷調查方法，以臺灣排名前1,000大製造業作為研究對象，並請資訊部門、環境保護部門及營運部門主管填答，一共回收358份有效問卷。
第一階段研究結果顯示，企業綠化程度會正向影響其在綠色IT人力資本、綠色IT結構資本、綠色IT關係資本的投入，以及企業競爭力。此外，綠色IT人力資本、綠色IT結構資本、綠色IT關資本的投入亦會正向影響企業於市場之競爭力。在綠色IT資本之中介影響效果部份，綠色IT關係資本對於企業綠化程度與企業競爭力間之關係具有部分中介影響效果。第二階段研究結果顯示，環境企業社會責任（ECSR）會正向影響綠色IT人力資本、綠色IT結構資本、綠色IT關係資本的投入；而綠色IT結構資本及綠色IT關係資本會正向影響環境績效及企業競爭力；環境績效會正向影響企業競爭力。在中介效果部分，綠色IT結構資本及綠色IT關係資本對於環境企業社會責任（ECSR）、環境績效及企業競爭力間之關係具有部分中介影響效果。最後，探討二階段研究結果所顯示的管理意涵。
綜合上述，本研究不僅彌補了企業環保議題中缺乏對於綠色IT資本的研究缺口，並為綠色IT資本注入更多元的論述，而且亦驗證了企業遵守環境保護準則，持續推動企業環境保護活動，可為企業創造競爭優勢及提升較好的環境績效。然而，本研究所發展的整合性實證架構，並無法完全涵蓋環境永續理論與企業資本管理活動面向，因此，期以本研究架構提供未來綠色相關研究者繼續耕耘，完善理論與管理的真實意涵。

With the emergence of the concept of environmental sustainability and green business management, increasing demands have been made on businesses in the areas of environmental performance and environmental corporate social responsibility (ECSR). Furthermore, the influence of ECSR on green capital investment, environmental performance, and business competitiveness has also been the subject of attention from enterprises. However, in previous studies, the application of green concepts with green intellectual capital and IT capital has largely not been investigated by researchers. To address this gap in the research, This research aims to introduce and define the new concept of 「green IT capital」 to bridge the gap for business greening, And has thus generated much more diverse discussions of business greening.
Therefore, the stage I study adopts a literature review approach to introduce and define the new concept－「green IT capital」(green IT human capital, green IT structural capital, and green IT relational capital). In addition, the stage I study investigates the relationship between the degree of business greening, green IT capital, and business competitiveness in the hope of further understanding the effects of the green concept on business competitive advantage. The participants in the stage I study included the manager of management information systems (MIS) from 148 companies ranked in the top 1,000 in Taiwan’s manufacturing industry.
During the stage I study, in order to enrich the discourse on green IT capital, the stage II study examines the relationship between ECSR, green IT capital, environmental performance, and business competitiveness, in the hope of increasing our understanding of the effect of ECSR on business competitiveness. The Participants in the stage II study are managers of IT departments, environmental protection departments, or business departments from 358 companies ranked in the top 1,000 in Taiwan’s manufacturing industry.
The results of the stage I study confirmed that the degree of business greening has significant positive effects on business investment in green IT human capital, green IT structural capital, and green IT relational capital as well as business competitiveness. In addition, the three dimensions of green IT capital positively relate to business competitiveness. In mediating effect, green IT relational capital partially mediates the links between the degree of business greening and business competitiveness.
The results of the stage II study confirmed that ECSR has significant positive effects on green IT human capital, green IT structural capital, and green IT relational capital. Green IT structural capital and green IT relational capital have positive effects on environmental performance and business competitiveness, and environmental performance has a positive effect on business competitiveness. In mediating effect, green IT structural capital and green IT relational capital have partial mediating effects on ECSR, environmental performance, and business competitiveness. The implications and suggestions for future research are discussed. In addition, the management implications of the results of the stage I and stage II studies were also discussed.
In conclusion, not only does this study supplement the lack of research on green IT capital concerning corporate environmental protection issues, but also enrich the green IT capital with theories while at the same time it proves that enterprises gain the competitiveness and enhance environmental performance by following environmental protection guidelines and engaging in environmental protection initiatives. Nevertheless, the integrated architecture provided in this research does not fully address environmental sustainability theories and aspects concerning enterprise capital management. Therefore, the architecture presented in this research is expected to construct the leading paths for future researches with the goal to pursue the integration of theories and the authenticity of practical implication.

1.Aaker, D.A. (1984). How to select a business strategy. California Management Review, 26(3), 167–176.
2.Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103(3), 411–423.
3.Aryee, S., & Chen, Z. X. (2006). Leader-member exchange in a Chinese context: Antecedents, the mediating role of psychological empowerment and outcomes. Journal of Business Research, 59(7), 793–801.
4.Avolio, B. J., Yammarino, F. J., & Bass, B. M. (1991). Identifying common methods variance with data collected from a single source: An unresolved sticky issue. Journal of Management, 17(3), 571–587.
5.Bagozzi, R. P., & Edwards, J. R. (1998). A general approach for representing constructs in organizational research. Organizational Research Methods, 1(1), 45–87.
6.Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74–94.
7.Bandalos, D. L. (2002). The effects of item parceling on goodness-off it and parameter estimate bias in structural equation modeling. Structural Equation Modeling, 9(1), 78–102.
8.Bansal, P., & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal, 43(4), 717–736.
9.Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
10.Baron, R., & Kenny, D. (1986). The moderator–mediator variable distinction in social–psychological research. Journal of Personality and Social Psychology, 51(6), 1173–1182.
11.Baughn, C. C., Bodie, K. L., & McIntosh, J. C. (2007). Corporate social and environmental responsibility in Asian countries and other geographical regions. Corporate Social Responsibility and Environmental Management, 14(4), 189–205.
12.Bentler, P. M. (1990). Comparative fit indices in structural models. Psychological Bulletin, 107(2), 238–246.
13.Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88(3), 588.
14.Berry, M. A., & Rondinelli, D. A. (1998). Proactive corporate environmental management: A new industrial. Academy of Management Executive, 12(2), 38–50.
15.Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly, 24(1), 169–196.
16.Bock, G. W., Zmud, R. W., Kim, Y. G., & Lee, J. N. (2005). Behavioral intention formation in knowledge sharing: Examining the role of extrinsic motivators, social-psychological force and organizational climate. MIS Quarterly, 29(1), 87–111.
17.Bontis, N. (1999). Managing organizational knowledge by diagnosing intellectual capital. International Journal of Technology Management, 18(5–8), 433–462.
18.Boström, T., & Pöysti, E. (1992). Environmental strategy in the enterprise. Helsinki: Helsinginkauppakorkeakoulun.
19.Brislin, R. W. (1986). The wording and translation of research instruments. In W. J. Lonner & J.W. Berry (Eds.), Field methods in cross-cultural research (pp. 137–164). Beverly Hills, CA: Sage Publications.
20.Brown, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. in K. A. Bollen & J. S. Long (Eds.), Testing structural equation models (pp. 136–162). Newbury Park, CA: Sage Publications.
21.Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24(5), 453–470.
22.Callan, S. J.,& Thomas, J. M. (1996). Environmental economics and management: Theory, policy, and applications, Chicago: Irwin.
23.Carlisle, Y.M.,& Faulkner, O.D. (2004). Corporate social responsibility a stages framework. European Business Journal, 16(4), 143–152.
24.Chen, Y. S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77(3), 271–286.
25.Chen, Y. S., & Chang, C. H. (2013). The determinants of green product development performance: Green dynamic capabilities, green transformational leadership, and green creativity. Journal of Business Ethics, 116(1), 107–119.
26.Chen, Y. S., Lai, S. B., & Wen, C. T. (2006). The influence of green innovation performance on corporate advantage in Taiwan. Journal of Business Ethics, 67(4), 331–339.
27.Christainsen, G. B., Gollop, F., & Haveman, R. (1980). Environmental and health-safety regulation, productivity, growth, and economic performance. Joint Economic Committee, 96th congress.
28.Chuang, S. P., & Huang, S. J. (2015). Effects of business greening and green IT capital on business competitiveness. Journal of Business Ethics, 128(1), 221–231.
29.Conrad, K.,& Morrison, C. (1989). The impact of pollution abatement investment on productivity change: An empirical comparison of the U.S. Germany and Canada, Southern Economics Journal, 684–689.
30.Cooney, S. (2009). Build a green small business: Profitable ways to become an ecopreneur, New York, McGraw-Hill.
31.Corbett, J. (2010). Unearthing the value of green IT. In Proceedings of the thirty-first international conference on information systems, St. Louis, MO.
32.Cordano, M.,& Frieze, I.H. (2000). Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. Academy of Management Journal, 43(4), 627–641.
33.Coyne, K. P. (1986). Sustainable competitive advantage–What it is, what it isn’t. Business Horizons, 29(1), 54–61.
34.Cramer, J. (2005). Company learning about corporate social responsibility. Business Strategy and the Environment, 14(4), 255–266.
35.Damanpour, F., & Schneider, M. (2006). Phases of the Adoption of Innovation in Organizations: Effects of Environment, Organization and Top Managers. British Journal of Management, 17(3), 215–236.
36.Davern, M., & Kauffman, R. (2000). Discovering value and realizing potential from IT investments. Journal of Management Information Systems, 16(4), 121–144.
37.Davidson, R., & MacKinnon, J. G. (1993). Estimation and inference in econometrics. New York: Oxford University Press.
38.Davis, J. (1991). Greening business-managing for sustainable development, Basil Blackwell, Oxford.
39.Dedrick, J. (2010). Green IS: Concepts and issues for information systems research. Communications of the AIS, 27(1), 173–184.
40.Dertouzos, M. (1997). What will be: How the new world of information will change our lives, Harper Edge, San Francisco.
41.Edwards, P., Birkin, F. & Woodward, D. (2002). Financial comparability and environmental diversity: An international context. Business Strategy and the Environment, 11(6), 343–359.
42.Erdmann, L., Hilty, L., Goodman, J., & Arnfalk, P. (2004). The future impact of ICTs on environmental sustainability. Lund: Institute for Prospective Technological Studies.
43.Ferrell, O. C., Gonzalez-Padron, T. L., Hult, G. T. M., & Maignan, I. (2010). From market orientation to stakeholder orientation. Journal of Public Policy and Marketing, 29(1), 93–96.
44.Fitzgerald, L., Johnston, R., Brignall, S., Silvestro, R., and Voss. (1991). Performance Measurement in service Business. NY: McGraw-Hill.
45.Florida, R. (1996). Lean and green: The move to environmentally conscious manufacturing. California Management Review, 39(1), 80–105.
46.Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39–50.
47.Gilley, K. M., Worrell, D. L., Davidson, W., & El-Jelly, A. (2000). Corporate environmental initiatives and anticipated firm performance: The differential effects of process-driven versus product-driven greening initiatives. Journal of Management, 26(6), 1199–1216.
48.Goodman, S. L., & Veritas, D. N. (1998). Is ISO 14001 an important element in business survival. The Quality Magazine of Australia,6, 32.
49.Grantham, C. E., & Nichols, L. D. (1997). A framework for the management of intellectual capital in the health care industry, Journal of Health Care Finance, 23(3), 1–19.
50.Guenther, E., Hoppe, H., & Poser, C. (2007). Environmental corporate social responsibility of firms in the mining and oil and gas industries: Current status quo of reporting following GRI guidelines. Greener Management International, 53, 7–25.
51.Hair, J. F., Jr., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis (5th ed.). Upper Saddle River, NJ: Prentice–Hall.
52.Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986–1014.
53.Hilty, L. M., Arnfalk, P., Erdmann, L., Goodman, J., Lehmann, M., & Wäger, P. A. (2006). The relevance of information and communication technologies for environmental sustainability–A prospective simulation study. Environmental Modelling and Software, 21(11), 1618–1629.
54.Huang, Y. C., & Kao, M. R. (2003). An empirical study on the relationship of green innovation adoption and organizational environmental performance by the antecedence of stakeholders. Management Review, 22(3), 91–121.
55.Hutchinson, C. (1992). Corporate strategy and the environment. Long Range Planning, 25(4), 9–21.
56.Industrial Development Bureau, Ministry of Economic Affairs, Taiwan, R.O.C. (1999). Industrial Sustainable Excellence Award. Available: http://proj08.ekm.org.tw/isea/method03.htm. (January 6, 2013).
57.Ingram, R.,& Frazier, K. (1980). Environment performance and corporate disclosure. Journal of Accounting Research, 18(7), 614–622.
58.ISO 14001:2004. (2004). Environment management system–guidelines for the implementation of ISO 14001, Retrieved October 26, 2014, from https://www.iso.org/obp/ui/#iso:std:iso:14001:ed-2:v1:en.
59.Jaffe, B., Peterson, R., Portney, R., & Stavins, R. (1993). Environmental regulation and competitiveness of US manufacturing: What does the evidence tell us?. Journal of Economic Literature, 33(1), 132–163.
60.Jap, S. D., & Ganesan, S. (2000). Control mechanisms and the relationship life cycle: Implications for safeguarding specific investments and developing commitment, Journal of Marketing Research, 37(2), 227–245.
61.Johnson, H. T., and Kaplan. R., S. (1987). Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.
62.Johnson, W.H.A. (1999). An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management, 18(5-8),562–575.
63.Jöreskog, K. G., & Sörbom, D. (1988). LISREL 7: A guide to the program and application. Chicago: SPSS.
64.Kao, M. R., Liu, C. Y., Huang, Y. C., & Chang, N. J. (2010). A research of the relationship among business green management, environmental performance and competitive advantage. Journal of Management and Systems, 17(2), 255–278.
65.Klassen, R. D., & McLaughlin, C. P. (1996). The impact of environmental management on firm performance. Management Science, 42(8), 1199–1214.
66.Laudon, K. C., & Laudon, J. P. (2000). Management information systems: Organization and technology in the networked enterprise (6th ed.). Englewood Cliffs, NJ: Prentice-Hall, Inc.
67.Leon, P., & Moon, S. G. (2007). Contexts and corporate voluntary environmental behaviors: Examining the EPA’s green lights voluntary program. Organization and Environment, 20(4), 480–496.
68.Lyon, T. P., & Maxwell, J. W. (2008). Corporate social responsibility and the environment: A theoretical perspective. Review of Environmental Economics and Policy, 2(2), 240–260.
69.Makower, J. (2012). State of green business 2012. GreenBiz Group.
70.Mazurkiewicz, P. (2004). Corporate environmental responsibility: Is a common CSR framework possible. World Bank. Retrieved October 20, 2014, from http://siteresources.worldbank.org/EXTDEVCOMSUSDEVT/Resources/csrframework.pdf.
71.Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Review: Information technology and organizational performance: An integrative model of IT business value. MIS Quarterly, 28(2), 283–322.
72.Miller, C. C., &Cardinal, L. B. (1994). Strategic planning and firm performance: A synthesis of more than two decades of research, Academy of Management Journal, 37(6), 1649–1665.
73.Molla, A., & Abareshi, A. (2012). Organizational green motivations for information technology: empirical study. Journal of Computer Information System, 52(3), 92–102.
74.Molla, A., Cooper, V. A., & Pittayachawan, S. (2011). The green IT readiness (G-readiness) of organisations: An exploratory analysis of a construct and instrument. Communications of the Association for Information Systems, 29(1), 67–96.
75.Nehrt, C. (1998). Maintainability of first mover advantages when environmental regulations differ between countries. Academy of Management Review, 23(1), 77–97.
76.Orsato, R. J. (2006). Competitive environmental strategies: When does it pay to be green?. California Management Review, 48(2), 127–143.
77.Peattie, K. (2001). Golden goose or wild goose? The hunt for the green consumer. Business Strategy and the Environment, 10(4), 187–199.
78.Pike, S., Roos, G., & Marr, B. (2005). Strategic management of intangible assets and value drivers in R&D organizations. R&D Management Special Issue Innovation and Intangible Assets, 35(2), 111–124.
79.Podsakoff, P.M., & Organ, D.W. (1986). Self-reports in organizational research: Problems and prospects, Journal of Management, 12 (4), 531–544.
80.Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage. Harvard Business Review, 63(4), 149–160.
81.Porter, M. E., & Van der Linde, C. (1999). Green and competitive: Ending the stalemate. Journal of Business Administration and Policy Analysis, 73, 215–229.
82.Portney, P. R. (2008). The (not So) new corporate social responsibility: An empirical perspective. Review of Environmental Economics and Policy, 2(2), 261–275.
83.Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Board of director composition and environmental corporate social responsibility. Business and Society, 50(1), 189–223.
84.Powell, T. C., & Dent-Micallef, A. (1997). Information technology as competitive advantage: The role of human, business, and technology resources. Strategic Management Journal, 18(5), 375–405.
85.Prussia, G. E., & Kinicki, A. J. (1996). A motivational investigation of group effectiveness using social cognitive theory. Journal of Applied Psychology, 81, 187–198.
86.Rahman, N., & Post, C. (2012). Measurement issues in environmental corporate social responsibility (ECSR): Toward a transparent, reliable, and construct valid instrument. Journal of Business Ethics, 105(3), 307–319.
87.Ravindra, P. S., & Pradeep, K. K. (2012). Greening of industries for sustainable growth: An exploratory study on durable, nondurable and services industries. International Journal of Social Economics, 39(8), 551–586.
88.Rockness, J., Schlachter, P., & Rockness, H. O. (1986). Hazardous waste disposal, corporate disclosure and financial performance in the chemical industry. Advances in Public Interest Accounting, 1, 167–191.
89.Ross, J. W., Beath, C. M., & Goodhue, D. L. (1996). Develop long term competitiveness through it assets. Sloan Management, 38(1), 31–42.
90.Russo, M.V., & Fouts, P.A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3),534–559.
91.Ryan, E. J. (2008). Building sustainable IT. Cutter IT Journal, 21(2), 6.
92.Sambamurthy, V., Bharadwaj, A., & Grover, V. (2003). Shaping agility through digital options: Reconceptualizing the role of information technology in contemporary firms. MIS Quarterly, 27(2), 237–263.
93.Sánchez-Medina, P. S., Díaz-Pichardo, R., Bautista-Cruz, A., & Toledo-López, A. (2015). Environmental compliance and economic and environmental performance: Evidence from handicrafts small businesses in Mexico. Journal of Business Ethics, 126(3), 381–393.
94.Sarkis, J. (1995). Manufacturing strategy and environmental consciousness. Technovation, 15(2), 79–97.
95.Seng, J. L., & Tsai, W. (2007). An IT capital performance indicator study: Evidence from a Taiwan’s financial service industry case study. International Journal of Accounting, Auditing, Performance Evaluation, 4(4–5), 501–528.
96.Shrivastava, P. (1995). Environmental technologies and competitive advantage. Strategic Management Journal, 16(S1), 183–200.
97.Stock, G. G., Hanna, J. L., & Edwards, M. H. (1997). Implementing an environmental business strategy: A step-by-step guide. Environmental Quality Management, 6(4), 33–41.
98.Thibodeau, P. (2007). Gartner's top 10 strategic technologies for 2008. Computerworld. Retrieved September 19, 2015. From http://www.computerworld.com/article/2539065/it-management/gartner-s-top-10-strategic-technologies-for-2008.html.
99.Vandenberg, R.J., & Lance, C.E. (2000). A review and synthesis of the measurement invariance literature: Suggestions, practices, and recommendations for organizational research. Organizational Research Methods, 3(1), 4–70.
100.Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5(3), 179–194.
101.Vykoukal, J., Wolf, M., & Beck, R. (2009). Does green IT matter? Analysis of the relationship between green IT and grid technology from a resource-based view perspective. In PACIS 2009 proceedings, 51.
102.Watson, R. T., Boudreau, M. C., & Chen, A. J. (2010). Information systems and environmentally sustainable development: Energy informatics and new directions for the IS community. Management Information Systems Quarterly, 34(1), 4.
103.WBCSD. (2008). Sustainable consumption: Facts and trends from a business perspective, Geneva: WBCSD.
104.Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.
105.Williamson, D., Lynch-Wood, G., & Ramsay, J. (2006). Drivers of environmental behavior in manufacturing SMEs and the implications for CSR. Journal of Business Ethics, 67(3), 317–330.