隨著全球永續發展的推進，永續採購作為實現永續目標的關鍵途徑之一，已逐漸受到全球各界的關注與重視。台灣的中小企業在全球供應鏈中扮演著重要角色，但永續相關行動常因人力、技術和資金的不足而受限。為了提升競爭力並符合法規要求，中小企業必須在營運過程中有效整合永續性標準，平衡環境影響、社會責任與經濟效益的考量。本研究以中小型電子業為例，探討台灣中小企業在資源有限的情況下，應如何透過採購過程達成永續發展目標，為其採購策略制定和永續實踐方向提供重要的參考依據。

本研究首先透過文獻回顧，探討永續採購的定義、發展及其與綠色採購的區別；接著採用修正式德爾菲法進行兩回合專家問卷調查，篩選ISO20400指南中的核心議題架構，並建立適用於中小型電子業的永續採購關鍵議題架構；最後利用層級分析法（AHP）計算各構面與議題的權重，確立中小型電子業在推行永續採購時應優先考量的構面與議題。結果顯示，「組織治理」構面最為重要，其下的「決策制定與實踐」為整體權重最高的議題，顯示中小型電子業在推行永續採購時，應優先關注該核心構面和議題，以期在資源有限的情況下達成永續發展目標。同時，研究結果也發現，不同面向的利害關係人對於中小型電子業在永續採購過程所應優先考量議題有不同的期待。

根據研究結果，本研究建議中小企業應優先強化內部治理結構，以此為基礎推動永續採購，確保決策制定和執行的效率。其次，可將永續理念整合於採購及供應鏈管理過程，並與供應商建立長期合作關係，以確保供應鏈的透明度和合規性。再者，因資源不足面臨挑戰時，可積極尋求外部支持與協助。這些建議不僅為企業提供了實務參考，也為學術界進一步研究永續採購策略與實施提供了方向。

With the global trend toward sustainable development, sustainable procurement has gradually gained worldwide attention and emphasis as a critical approach to achieving sustainable development goals. Taiwan's small and medium-sized enterprises (SMEs) play a crucial role in the global supply chain; however, their sustainable actions are often limited by human resources, technology, and funding constraints. To enhance competitiveness and comply with regulatory requirements, SMEs must effectively integrate sustainability standards into their operations, balancing environmental impact, social responsibility, and economic benefits. This study takes the example of the small and medium-sized electronics industry to explore how Taiwan's SMEs can achieve sustainable development goals through the procurement process under limited resources, providing essential reference points for future procurement strategy formulation and sustainable practices.

The study begins with a literature review to explore the definition and development of sustainable procurement and its distinctions from green procurement. Then, a modified Delphi method is used to conduct two rounds of expert questionnaires to select the core issues within the ISO 20400 framework and establish a vital issue framework for sustainable procurement suitable for the small and medium-sized electronics industry. Subsequently, the Analytic Hierarchy Process (AHP) is employed to calculate the weights of each dimension and issue, identifying the dimensions and issues SMEs in the electronics industry should prioritize when implementing sustainable procurement. The results indicate that "organizational governance" is the most critical dimension, with "decision-making and implementation" being the highest-weighted issue overall. This finding suggests that when SMEs in the electronics industry implement sustainable procurement, they should focus on these core dimensions and issues to achieve sustainable development goals under limited resources. Additionally, the research reveals that different stakeholders have varying expectations for the issues that SMEs should prioritize in the sustainable procurement process.

Based on the research findings, this study recommends that SMEs strengthen their internal governance structures to promote sustainable procurement, ensuring efficiency in decision-making and execution. Furthermore, sustainability concepts should be integrated into procurement and supply chain management processes, and long-term partnerships with suppliers should be established to ensure supply chain transparency and compliance. When resources are limited, SMEs should actively seek external support and assistance. These recommendations provide practical references for businesses and offer directions for further academic research on sustainable procurement strategies and implementation.

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