本研究探討台灣製造業如何藉由採購與供應鏈管理策略，推動聯合國永續發展目標（Sustainable Development Goals, SDGs）。隨著全球氣候行動加速與《氣候變遷因應法》修訂，製造業作為碳排大戶，在面對淨零排放與供應鏈減碳壓力下，供應鏈管理已成為企業永續轉型的關鍵，不僅關係風險控管與競爭優勢，更是接軌國際市場的重要門檻。
　　本研究採用解釋性序列設計（Explanatory Sequential Design），結合內容分析法（Content Analysis）與質性訪談法（Qualitative Interviewing），檢視174份2023年台灣製造業永續報告書，探討企業如何透過採購與供應鏈管理回應SDGs。再進行深度訪談（In-depth Interview）業界專家及企業經理人，分析實務推動模式與挑戰，訪談結果顯示：第二者稽核（2nd Party Audit）及多元、公平與共融（DEI）對於強化企業合規性、提昇供應鏈韌性與整體競爭力具有關鍵作用。
　　研究結果顯示，台灣製造業在採購與供應鏈管理策略上，主要聚焦於責任消費與生產（SDG 12）、永續發展夥伴關係（SDG 17）及就業與經濟成長（SDG 8）。具體作法包括：綠色採購、在地採購及供應商評鑑與盡職調查等。儘管多數企業已從政策宣示邁向制度建構，但中小企業仍面臨資源與技術不足的挑戰。
　　本研究進一步提出企業實務、政策機制與後續研究的建議，期望提供具體策略以協助台灣製造業強化永續供應鏈治理，並促進整體供應鏈在SDGs實踐上的深化與共榮。

This study explores how Taiwan’s manufacturing sector advances the United Nations Sustainable Development Goals (SDGs) through procurement and supply chain management strategies. In light of accelerated global climate action and amendments to the Climate Change Response Act, supply chain management has become critical for industrial decarbonization. Facing increasing pressure to achieve net-zero emissions and reduce supply chain carbon footprints, companies must treat supply chain sustainability not only as a matter of risk mitigation and competitive advantage, but also as a key threshold for international market access.
Using an explanatory sequential design, the research combines content analysis of 174 sustainability reports from Taiwanese manufacturers（2023）with in-depth interviews of industry expert and corporate manager. The findings highlight practical approaches to SDG alignment, with emphasis on second-party audits and the promotion of diversity, equity, and inclusion（DEI）as critical to enhancing corporate compliance, supply chain resilience, and overall competitiveness.
The results show that corporate strategies primarily target SDG 12（Responsible Consumption and Production）, SDG 17（Partnerships for the Goals）, and SDG 8（Decent Work and Economic Growth）. Key implementation practices include green procurement, local sourcing, supplier evaluation, and due diligence. Although many firms have transitioned from policy-level commitments to institutionalized practices, small and medium-sized enterprises（SMEs）remain challenged by limited access to resources and technical support.
The study concludes with recommendations at the enterprise and policy levels, aiming to support sustainable supply chain governance and deeper SDGs integration across Taiwan’s manufacturing supply networks.