策略與行銷學者自2000年起展開一系列價値共創的相關理論研究後，不僅開創策略領域的一個新典範，企業的價値創造模式也同時隨之產生遽變，從一個由廠商主導產品價値的方式，轉變為強調與各利害關係人間互動的重要性。本研究利用質性個案研究方法，探討台灣位居鋼鐵龍頭之中國鋼鐵股份有限公司隨著全球各鋼廠研發與資金的投入下，世界排名被全球各鋼鐵廠（如中國寶鋼、韓國浦項鋼鐵等）逐漸超越之際，如何透過與法人研究機構所建構之價値共創平台，整合下游客戶的需求及外部研發技術資源，禆因應國際鋼鐵大廠的競爭局勢。本研究發現，兼顧客戶需求的價値主張能吸引各利害關係人與其資源、技能，共同投入平台之價値共創寅踐歷程，進而創造出台灣一條新的先進高強度鋼熱沖壓產業鏈。

The value co-creation perspective proposed by strategic and marketing researchers opens a paradigm shift for strategy research. A business model concerning value creation has transformed from value created by goods toward value co-created through interactions with stakeholders. This qualitative research utilizes a case study of China Steel Corporation, which a powerful position in the metallic material industry was weakened by other competitors like China's Baosteel and South Korea's POSCO with huge R&D and capital investments, and examines how the company has provided a value-co-creation platform to integrate customer need with stakeholders9 resources and technologies. The findings suggest that a value proposition with customer need attracts stakeholders to share their resources and skills and co-develop, co-diagnose, and co-design in value co-creation practices. The practices enabled China Steel Corporation to sustain its growth momentum over time and forge a niche pathway with high-value products, which eventually led to the creation of a new industrial chains in Taiwan.