聯合國永續發展的概念促使人們消費型態的逐步改變，開始更重視飲食健康及綠色消費趨勢所對應的日常消費哲學。由於植物奶具有減少碳排放與水消耗的特性，也逐漸在健康飲食圈中掀起了風潮，引發出具備友善地球環境的一種替代食物的研究議題。因此，本研究主要目的在探討品牌形象對知覺價值之關聯性及消費者涉入程度對其關係之干擾效果，透過SmartPLS統計軟體來檢驗構念間的關聯性及干擾性。研究結果發現：(1)Oatly植物奶的品牌形象對知覺價值是有著顯著正向影響；(2)消費者對Oatly植物奶的涉入程度高低，對於品牌形象與知覺價值之間的關係是有著顯著且正向的干擾性在。最後，根據研究結果提出相關的建議及未來研究方向供參考。

The concept of sustainable development, promoted by the United Nations, has gradually led to a change in people's consumption patterns, as they increasingly prioritize a daily consumption philosophy that aligns with the trends of healthy eating and green consumption. Due to its ability to reduce carbon emissions and water consumption, plant-based milk has become a popular choice in the healthy eating community, sparking research into environmentally friendly alternative foods. The primary objective of this study is to investigate the relationship between brand image and perceived value, as well as the moderating effect of consumer involvement on this relationship. The SmartPLS statistical software was utilized to examine the relationships and moderating effects among concepts. The results of the study indicate that: (1) the brand image of Oatly plant-based milk has a significant positive impact on perceived value; (2) the level of consumer involvement in Oatly plant-based milk has a significant positive moderating effect on the relationship between brand image and perceived value. Finally, based on the research findings, relevant recommendations and future research directions are proposed for consideration.