提升競爭力與永續發展：表面處理業中小企業的ISO多標準文件整合

Enhancing Competitiveness and Sustainable Development: ISO Multi-Standard Document Integration for SMEs in the Surface Treatment Industry

本研究以台灣表面處理產業中小企業為對象，探討其在整合ISO 9001、ISO 14001、ISO 45001、ISO 14064-1與ISO 14067等國際管理標準時所面臨的挑戰與應對策略。由於表面處理製程具高風險與高污染特性，企業若能有效整合多項標準，有助於降低制度重複與管理負擔，提升營運效率與永續能力。本研究採質性研究法，透過六位具備標準實務經驗之專家進行深度訪談，歸納出中小企業在制度整合上所遭遇的關鍵困難，包括資源配置不足、員工抗拒、流程重疊與缺乏數位工具支援等。研究發現，善用高階架構（High-Level Structure, HLS）與導入數位管理平台可顯著提升整合效率與系統彈性，並強化內部協作與風險控管。研究結論指出，多標準整合不僅可提升品質、環境與職業安全衛生績效，更有助於回應ESG要求與淨零轉型趨勢，提供中小企業發展永續治理之具體實踐路徑。相較既有聚焦單一標準之研究，本研究補足中小企業於多標準整合實務的知識缺口，並提出兼具創新性與可行性的整合策略，具高度學術與實務貢獻價值。

This study investigates the challenges and strategies involved in integrating ISO 9001, ISO 14001, ISO 45001, ISO 14064-1, and ISO 14067 management standards among small and medium-sized enterprises (SMEs) in Taiwan's surface treatment industry. Due to the industry's high-risk and high-pollution characteristics, effective integration of multiple standards can reduce duplication, alleviate administrative burdens, and improve operational efficiency and sustainability. Adopting a qualitative research approach, the study conducted in-depth interviews with six experts possessing practical experience in ISO standard implementation. Key obstacles identified include limited resources, employee resistance, overlapping procedures, and the absence of digital management tools. Findings reveal that leveraging the High-Level Structure (HLS) and introducing digital management platforms significantly enhance integration efficiency, system flexibility, internal coordination, and risk control. The results underscore that multi-standard integration not only improves quality, environmental, and occupational safety performance but also aligns with emerging ESG requirements and net-zero transition goals. This study addresses a notable gap in existing literature by focusing on practical multi-standard integration in SMEs and offers innovative and feasible strategies with both academic and managerial implications.