本研究旨在探討中小型企業如何將有限資源與能力，配合外部環境，重新配置能力於環境永續創新的CSR發展歷程，進而建構與強化因應環境變化而調適的動態能力。針對以上問題，本研究整合Hdfat and Peteraf(2015)研究，發現創業者認知、動態能力與策略改變間，具有系統性邏輯，且能與Watson, Wilson, Smart and Macdonald(2018)研究，所指出的動態能力調適過程中，廠商需三個層次的能力（作業能力、管理相關能力與主動參與學習能力）相配合，以降低企業對外部資源依賴的不確定性。經由選取六家在業界表現優異的中小企業，採個案研究方法，分析其創業者透過認知、建構動態能力與環境永續創新的發展歷程。透過資料分析結果顯示：（1）個案中之創業者，經由知覺外部環境的衝撃，重新配置資源及整合新資源進而掌握機會的發展歷程雖有不同，但過程多能為組織創造更具環境永續創新與環境保護的新產品與新技術，且能影響具有維護環境永續價值觀的新合作夥伴共同進行主動學習；（2）此主要學習過程不但累積動態能力，也因產品與製程活動更符合環境永續價值，使組織內部員工一起遵循，而形成中小型企業採行環境永續活動的基礎；（3）此活動執行過程，是廠商新產品、新製程、新商業模式創新與環境互動的結合。這個學習過程結合了內、外部能耐並鑲嵌在環境中，需經時間累積且具時間壓縮不經濟性，相對較難為其他單一企業所模仿。綜上，本文可提供台灣新創事業建構認知、動態能力，與執行環境永續創新策略模式之參考。

This study aims to explore how Taiwan new startup companies deploy their limited resources and capabilities for environmental sustainability and related capability building as an attempt to strengthen and build dynamic capabilities adapting to environmental changes. In view of the aforementioned issues, this study integrates Helfat and Peteraf’s (2015) research and finds a systematic logic among entrepreneurial cognition, dynamic capabilities, and strategic changes. This study also integrates Watson, Wilson, Smart and Macdonald’s (2018) research and discovers environmental innovation requires three levels of capabilities; namely, operational capabilities, management capabilities, and learning capabilities to active participation within the process of adapting dynamic capabilities to reduce the uncertainty of its dependence on external resources. Six SMEs in Taiwan were examined by case study method to analyze the development process of their entrepreneurial cognitive capability, innovation for environmental sustainability and dynamic capability building. Through data analysis, the important findings are as follows, 1. SMEs’ entrepreneurs in Taiwan seize opportunities by sensing external opportunities, reconfiguring resources, and integrating new resources. It creates new products and technologies that are more environmentally sustainable friendly and collaborates with new partners possessing common values of environmental sustainability. 2. It not only accumulates dynamic capabilities but also enables employees to make their products and process activities more in line with values of environmental sustainability which forms a solid basis for adopting sustainable environmental activities by SMEs. 3. The implementation of this activity is a combination of new products, new processes, new business model innovations, and environmental interactions. This learning process combines both internal and external competence embedded in the environment, and it takes time to accumulate with time compression diseconomy. Thus, it is hard to imitate by other companies. Finally, we hope this research can provide SMEs with some strategic suggestions on the innovation of environmental sustainability and further research.