本研究以資源基礎理論為依據，以取得Green Travel Seal綠色旅行標章(簡稱GTS)作為旅行社資源之出發點，探討取得之過程與經驗，邁向永續旅遊的啟發、學習與實踐；並提供更多未來申請永續旅遊認證標章的旅行社業者評估與參考。本研究由旅行社業者觀點，透過GTS有系統性的認證工具及十二大主題來探討永續旅遊，以立意抽樣，邀請已取得GTS之四家業者，包含有綜合一家、甲種二家及乙種執照各一家的旅行社，進行個別深度訪談，收集實務操作，透過訪談及資料分析，所得結論如下：(1)旅行業者取得GTS認證標章的過程並不困難，有很多實務都已在日常及遊程中實踐，需要統合數據證明，並持續及改善加強，落實永續旅遊及取得標章，最主要的關鍵因素是訂定目標與行動。企業營運永續才能給予企業及遊客永續的遊程；(2)在環境管理、社會責任和健康與安全領域的GTS，是為中小型企業及家庭企業所設計的友善標章，適合初次參與的中小型業者，協助業者監控營運系統，以中文溝通平台工具來評估和認證。以符合臺灣在地文化及行業特性，強化企業永續發展政策及目標任務。認證是一個工具，了解世界趨勢對永續旅遊的規範，檢視自己努力的進展，趨勢會促使業者遲早都要做，領導者要有決心貫徹執行，提供未來申請永續旅遊認證標章的旅行社業者評估與參考。

According to resource-based theory, this study examines the process and experiences of obtaining the Green Travel Seal (GTS) as a resource for travel agencies, which is aimed to inspire, learn, and practice sustainable tourism. The study also provides evaluation and reference for travel agency operators considering future applications for sustainable tourism certification. From the perspective of travel agency operators, this research examines sustainable tourism through the GTS certification tool and its twelve major themes. Through purposive sampling, interviews were conducted with four travel agencies that have successfully obtained the GTS, including one Consolidated Travel agency, two Class-A agencies, and one Class-B agency, to gather practical insights. The findings from interviews and data analysis lead to the following conclusions: (1) The process of obtaining the GTS certification is not as challenging. Daily practices have already been implemented in operations and itineraries. However, integrating data for evidence, continuous improvement, and implementation of sustainable tourism is crucial, with goal-setting and action being key factors. Sustainable operation is essential for providing all clients with sustainable enterprise. (2) The GTS is a user-friendly certification for small and medium-sized enterprises and family businesses. Such design is in the areas of environmental management, social responsibility, and health and safety. It is suitable for first-time participants, assisting operators in monitoring their operational systems through Chinese communication platforms for evaluation and certification. It aligns with local culture in Taiwan and industry characteristics, strengthening sustainable development policies and goals in businesses. Certification serves as a tool to understand global trends in sustainable tourism, evaluate progress, and prompt operators to adopt sustainable practices. Leadership commitment is crucial for successful implementation. This research provides a comprehensive evaluation and reference for travel agency operators considering future applications for sustainable tourism certification.

台北市觀光傳播局 (2021) MICE 安全接待服務鏈 世界觀光旅遊委員會(World Travel and Tourism Council, WTTC)。安全旅遊戳記計畫第 1 期授證名單. https://www.travel.taipei/zh-tw/news/details/27257。

台灣永續旅行協會 (2023) 。 綠色企業與綠色旅遊目的地--.Green Travel Seal 綠色旅行標章。台灣永續旅行協會。https://sustainabletravel.org.tw/certified-hotels-destinations/。

交通部觀光局 (2020)。Taiwan Tourism 2030 臺灣觀光政策白皮書。行政資訊網。
https://admin.taiwan.net.tw/zhengce/FilePage?a=213

交通部觀光局(2023,3月1日)。2023年2月旅行社家數統計表。旅行社家數統計表 (依旅行社總/分公司縣市別) 。file:///C:/Users/b0936/Downloads/2023%20%E5%B9%B4%202%E6%9C%88%20%E6%97%85%E8%A1%8C%E6%A5%AD%E5%AE%B6%E6%95%B8%E7%B5%B1%E8%A8%88%20(1).pdf

行政院國家永續發展委員會 (2019年7月)。 永續發展政策綱領。行政院國家永續發展委員會。https://sdg.nuk.edu.tw/data/2019_%E8%87%BA%E7%81%A3%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B1%95%E7%9B%AE%E6%A8%99_%E6%A0%B8%E5%AE%9A%E7%89%88.pdf。

行政院環境保護署 (2023) 環保標章旅行社 。全民綠生活。https://greenlife.epa.gov.tw/categories/tourIntro

行政院環境保護署(2023)。什麼是碳足跡？觀光碳足跡計算懶人包，讓你出國實踐環保減塑低碳生活。未來生活實驗室。https://www.lifeaholic.tw/article45377/

吳思華 (1996) 策略九說，策略思考的本質，臉譜出版。

洪秀菊(2008)。聯合國世界觀光組織 (UNWTO)。永續觀光發展的規範。

唐偉展 (2022年3月11日)。 ESG並不遙遠 觀光旅遊業 必須接軌國際取得永續認證標章讓商機不漏接。日僑文化事業有限公司。https://www.ttnmedia.com/%E3%80%90esg%E6%B0%B8%E7%BA%8C%E8%AA%8D%E8%AD%89%E6%A8%99%E7%AB%A0-1%E3%80%91esg%E4%B8%A6%E4%B8%8D%E9%81%99%E9%81%A0%E8%A7%80%E5%85%89%E6%97%85%E9%81%8A%E6%A5%AD%E5%BF%85%E9%A0%88%E6%8E%A5%E8%BB%8C。

蔡振倉 (2010)。美食觀光策略模式之建構。博士學位論文。臺灣師範大學人類發展與家庭學系 https://hdl.handle.net/11296/u8t2mg 。

陳盈潔(2023，3月22日)。台灣永續旅行協會陳盈潔：永續不只是減塑環保！是一場與自己的長期比賽。微笑台灣 摘錄自微笑台灣2023春季號《心靈外宿中》。

Aaker D.A.(1989). Managing Assets and Skills: The Key to a Sustainable Competitive Advantage. https://doi.org/10.2307/41166561

Acedo F.J. & Barroso C. & Galan J.L.(2006). The resource-based theory: dissemination and main trends. https://doi.org/10.1002/smj.532

Ana León-Gómez & Daniel Ruiz-Palomo & Manuel A. Fernández-Gámez (2021). Sustainable Tourism Development and Economic Growth: Bibliometric Review and Analysis. Sustainability, 13(4), 2270. https://www.mdpi.com/2071-1050/13/4/2270 。

Berno, T., & Bricker, K. (2001). Sustainable tourism development: the long road from theory to practice. International Journal of Economic Development, 3(3), 1-18.

Bilbao-Terol, A., & Bilbao-Terol, C. (2020). Measuring the economic impact of a voluntary sustainable tourism certification. Sustainability, 12(13), 5465. https://doi.org/10.3390/su12135465

Collis D.J. & Montgomery C.A.(1991). Competing on Resources：Strategy in the 1990s.

Erlingsson, C., & Brysiewicz, P. (2012). Orientation among multiple truths: An introduction to qualitative research Orientation atravers les verites multiples: Une introduction ala recherche qualitative. https://www.sciencedirect.com/science/article/pii/S2211419X12000705.

Esparon M. & Gyuris E. & Stoeckl N. (2013).Does ECO certification deliver benefits? An empirical investigation of visitors’ perceptions of the importance of ECO certification's attributes and of operators’ performance. https://doi.org/10.1080/09669582.2013.802325

Esparon, M., Stoeckl, N., & Gyuris, E. (2013). ECO certification in Queensland's Wet Tropics World Heritage Area: is it good for business?. In Handbook of tourism economics: Analysis, New Applications and Case Studies (845-869). https://doi.org/10.1080/09669582.2013.802325

Fang, C. Y., & Ding, Y. C. (2020). Perspectives of organizers and exhibitors on the performance assessment of exhibitors at an International Travel Fair. International Journal of Hospitality Management, 87, 102469. https://doi.org/10.1016/j.ijhm.2020.102469.

Font, X., (2001) Environmental certification in tourism and hospitality: progress, process and prospects. https://doi.org/10.1016/S0261-5177(01)00084-X.

Font, X., Sanabria, R., & Skinner, E. (2003). Sustainable tourism and ecotourism certification: Raising standards and benefits. Journal of Ecotourism, 2(3), 213-218.

Global Sustainable Tourism Council (2016) 。GSTC Industry Criteria for Tour Operators. https://www.gstcouncil.org/gstc-criteria/criteria-translations/

Global Sustainable Tourism Council .(2023).About the Global Sustainable Tourism Council. (GSTC). https://www.gstcouncil.org/about/

Good Travel Guide (2023).Affordable seal of approval. Affordable seal of approval. https://goodtravel.guide/good-travel-seal/

He, H., & Harris, L. (2020). The impact of Covid-19 pandemic on corporate social responsibility and marketing philosophy. Journal of Business Research, 116, 176-182. https://doi.org/10.1016/j.jbusres.2020.05.030

Hill, C.W.L. & Jones, G.R. (2006). STRATEGIC MANAGEMENT ：AN INTEGRATED APPROACH (11th ed.). Boston: Houghton Company.

Honey M. & Rome A. (2001). Protecting Paradise: Certification Programs for Sustainable Tourism & Ecotourism.

Hoskisson R.E. & Wan W.P. &, You D. & Michael A Hitt. (2005). Theory and research in strategic management: swings of a pendulum. https://doi.org/10.1016/S0149-2063(99)00008-2

João Neto Simão & Maria do Rosário Partidário (2010).Sustainable tourism development and competitiveness: The systematic literature review

John W. Creswell J.W. & Hanson W.E & Plano Clark V.L. & Morales A. (2007).Qualitative Research Designs: Selection and Implementation.

Lefevre N. & Blansfield K. & Greenwald J. (2019). The Case for Responsible Travel: Trends & Statistics 2019. Center for Responsible Travel https://www.gstcouncil.org/case-responsible-travel-trends-statistics-2019/ https://www.responsibletravel.org/wp-content/uploads/sites/213/2021/03/trends-and-statistics-2019.pdf

Lefevre N. & Blansfield K. & Greenwald J.(2023). The World’s Ten Best Ethical Destinations for 2023. ETHICAL TRAVELER https://ethicaltraveler.org/reports/destinations/the-worlds-ten-best-ethical-destinations-for-2023/.

Michael Song, C. Anthony Di Benedetto & Robert W. Nason(2007). Capabilities and financial performance: the moderating effect of strategic type.

Pacific Asia Travel Association (2020). PLASTIC FREE TOOLKIT FOR TOUR OPERATORS -YOUR GUIDE TO REDUCING SINGLE USE PLASTIC. https://src.pata.org/resources/

Simão, J. N., & Partidario, M. D. R. (2012). How does tourism planning contribute to sustainable development?. Sustainable Development, 20(6), 372-385. https://doi.org/10.1002/sd.495

Song, M., Di Benedetto, C. A., & Nason, R. W. (2007). Capabilities and financial performance: The moderating effect of strategic type. Journal of the Academy of Marketing Science, 35, 18-34.

Statista(2023). INDUSTRIES MARKETS Tourism worldwide. https://www.statista.com/study/9996/tourism-worldwide-statista-dossier/

Streimikiene, D., Svagzdiene, B., Jasinskas, E., & Simanavicius, A. (2021). Sustainable tourism development and competitiveness: The systematic literature review. Sustainable Development, 29(1), 259-271. https://onlinelibrary.wiley.com/doi/full/10.1002/sd.2133
THE AUTHORITY ON WORLD TRAVEL & TOURISM

Tourism 2030 DestiNet Service (2023). Certification And Marketing. https://destinet.eu/topics/quality-assessment-certification-and-marketing

United Nations Environment ProgrammeWorld Trade Organization (2005). Making Tourism more Sustainable: A Guide for Policy Makers.

UNWTO Statistics Department (2016). Measuring the Sustainability of Tourism:Developing a statistical framework for sustainable tourism

Vinerean, S., Opreana, A., Tileagă, C., & Popșa, R. E. (2021). The impact of COVID-19 pandemic on residents’ support for sustainable tourism development. Sustainability, 13(22), 12541. https://doi.org/10.3390/su132212541.

Wernerfelt B. (1984) A resource-based view of the firm. https://doi.org/10.1002/smj.4250050207

White K. & David J. Hardisty D.J. & Habib R. (2019). The Elusive Green Consumer. Harvard Business Review. July–August 2019. http://anjala.faculty.unlv.edu/CB/Fall%202021/8%20HBR%20Green%20consumers%202019.pdf

World Tourism Organization. (2016). SUSTAINABLE DEVELOPMENT. https://www.unwto.org/sustainable-development

World Tourism Organization. (2021)MAKING TOURISM STRONGER AND READY FOR THE FUTURE.https://www.unwto.org/news/making-tourism-stronger-and-ready-for-the-future

World Travel & Tourism Council. (2017). Environmental, Social, & Governance Reporting in Travel & Tourism

World Travel & Tourism Council. (2023) WTTC. https://wttc.org/initiatives/sustainable-growth