本研究從組織層級的觀點，以動態能力理論及訓練投入理論為基礎，以高階主管參與為前置變項，綠色訓練、數位化能力為中介變項，永續精實為結果變項。
本研究選以台灣製造業作為研究對象，並採用紙本與線上問卷發放予臺灣製造業之負責人，郵寄發送共2016份問卷，最終回收有效樣本共計203份，使用SPSS與JASP統計軟體進行相關的統計分析。經統計分析後，原構念之高階主管支持，包含高階主管認同與高階主管參與兩個子構念，但根據分析結果，本研究認為高階主管認同之題項較不具有有效之衡量性，因此決定僅採用高階主管參與作為調整後之前置變項，進行後續的研究結果分析。
研究結果顯示：(1) 高階主管參與對於綠色訓練具有正向影響，(2) 高階主管參與對於數位化能力具有正向影響，(3) 數位化能力對於永續精實具有正向影響，(4) 高階主管參與對永續精實具有正向影響，(5) 數位化能力在高階主管參與與永續精實之間具有中介效果，但其餘兩條假設為未成立。
根據此研究結果，得知高階主管參與不僅對綠色訓練與數位化能力皆具有正向之影響，也直接正向影響永續精實之執行；而數位化能力不僅正向影響永續精實之執行，也從中加深高階主管參與對永續精實的正向影響。然而，綠色訓練對永續精實無顯著之影響，亦未在高階主管參與與永續精實間產生中介效果。本研究推論未達顯著效果之可能原因為綠色訓練到永續精實之間，無法直接地透過訓練成效達成永續精實的目標，可能須再透過其他組織層次之能力培養或績效創新，才能產生有效地幫助，漸進式地達成永續目標。
依據上述之研究結果，本研究提出相關之管理實務意涵，認為高階主管為了有效地推動組織進行雙軸轉型，應動態調整組織的資源與能力，而根據本研究之結果得知，為了因應國內2050年淨零碳排，以及碳盤查、徵收碳稅等法規政策，組織須盡快地將碳排數據進行數位化的整合分析，藉由數據分析擬定各營運流程的應對策略，並且符合未來法規規範，對此，針對未來欲進行雙軸轉型之國內製造業，本研究建議組織高階管理者應以提升組織數位化能力為首要目標，能夠加速實踐永續精實之目標。

Based on the dynamic capability theory and training engagement theory, with top management participation as the antecedent variable, green training and digitalization capability as the mediator variables, and green intentions as the consequences variable. From an organizational level perspective, we try to understand how, with the participation of top management, green training and digitalization capability will affect the degree to which the organization implements green intentions.
This research is selected Taiwan's manufacturing industry as the research object and used paper and online questionnaires to distribute to enterprise leaders in Taiwan's manufacturing industry. A total of 2016 questionnaires were sent by post, and a total of 193 valid samples were finally recovered. SPSS and JASP statistical software were used to conduct relevant analysis. After statistical analysis, the original construct of top management support included two sub-constructs: top management belief and top management participation. However, according to the analysis results, this research believes that the items of top management belief were less effective in measuring. Therefore, we decided to only use top management participation as the adjusted antecedent variable for subsequent analysis of research results.
The results show that: (1) Top management participation has a positive impact on green training, (2) Top management participation has a positive impact on digitalization capability, (3) Digital capabilities have a positive impact on green intentions , (4) Top management participation has a positive impact on green intentions, (5) Digitalization capability have a mediating effect between top management participation and green intentions, but the other two hypotheses were not supported.
According to the research findings, it was discovered that the participation of top management not only positively influences the degree of green training and digitalization capability, but also directly affects the implementation of green intentions; and digitalization capability not only positively impact green intentions, but also deepens the positive impact of top management participation on green intentions. However, green training has no significant impact on green intentions, and it does not mediate the relationship between top management participation and green intentions. This study infers that the possible reason for these inconspicuous effects is that between green training and green intentions, the goal of green intentions cannot be achieved directly through green training effectiveness. It may be necessary to add some other capabilities or innovation performance at organizational levels to provide effective assist and gradually achieve sustainable goals.
Based on the above research results, this study puts forward relevant management practical implications. It believes that to effectively promote the organization's Twins Transitions, top managers should dynamically adjust the organization's resources and capabilities. According to the results of this study, in order to adapt to the Net Zero Emissions in 2050, as well as regulations and policies such as carbon inventory and carbon tax collection, organizations must digitally integrate and analyze carbon emission data as soon as possible, use data analysis to formulate response strategies for each operating process, and comply with future regulations standard, in this regard, for the manufacturing industries in Taiwan that intends to undergo Twins Transitions in the future, this study recommends that top managers of organizations should take improving the organization's digitalization capability as the primary goal, so as to accelerate the implementation of the goal of sustainability and green intentions.

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