能兼顧經濟發展、生態護育與社會公益（3P）等社會責任之三重盈餘（triplebottom line, TBL）的永續型（綠色）企業經營模式，是普世的價值；另一方面，能創造經營利益與關係永續的顧客關係管理（custormer relationship management,CRM），則是以利益關係人需求為中心的策略與行動。兩者皆已成為經營管理的核心議題。本研究從價值、品牌與關係等三種主、客觀評價的顧客權益（custormer equity, CE）觀點，採標竿管理的義旨，應用顧客關係管理、永續經營模式（sustainable business model, SBM）等相關文獻的立論，輔以臺灣地區10家永續型標竿企業的網站內容分析，理序永續經營的關鍵內涵作為問卷設計依據；繼之以52 家永續型典範企業之員工為對象，探討顧客關係管理、永續經營模式與顧客權益的因果助益。 回收206 份的問卷調查顯示（有效回收率28.6%），顧客關係管理須藉由整合導向的永續經營模式才能彰顯其效益。因此，企業應重視關係管理策略、服務流程調整、主管涉入、員工參與、資訊通信技術應用等重點工作，整合建構差異化的永續經營模式，並藉由數位內容行銷其3P 核心理念的價值主張與利益關係人權益，培育永續實踐能力，才能確保經營永續。

Sustainable (green) business model (SBM), taking account of the triple bottom line (TBL) of performances on profit, planet, and people (3P) for corporate social responsibility, is a universal value. On the other hand, customer relationship management (CRM), a customer-centric strategy and activities to meet stakeholders’ needs, can make huge benefits and sustainability to enterprises. They both are critical issues for business management. Applying customer equity (CE) on value, brand, and relationship for sustainability assessment, this paper constructed a questionnaire based on literature review in CRM and SBM and content analysis to the websites of ten benchmarking sustainable companies for identifying the critical operations of sustainability and their causality. According to 206 effective questionnaire responses (28.6%) from 52 awarded best practices of sustainability, this study suggests that CRM must focus on developing an integration-oriented SBM for better CE. Enterprises should make more concerns on customer-centric strategy, service processes reengineering, executives engagement, employees involvement, and ICT applications initiating to implement differentiated sustainable business models. As a sustainable business, it must enhance its 3P core value by digital content marketing for its value proposition and customer equity of stakeholders and cultivate its capability on sustainability.