This study utilizes structural equation modeling (SEM) to explore the positive effect of corporate environmental ethics on competitive advantage in the Taiwanese manufacturing industry via the mediator: green innovation performance. This study divides green innovation into green product innovation and green process innovation. The empirical results show that corporate environmental ethics positively affects green product innovation and green process innovation. In addition, this study verifies that green product innovation mediates the positive relationship between corporate environmental ethics and competitive advantage, but green process innovation does not. Therefore, corporate environmental ethics can not only affect competitive advantage directly, but also influence it indirectly via green product innovation in the Taiwanese manufacturing industry. Taiwanese manufacturing companies can increase their corporate environmental ethics and green product innovation to enhance their competitive advantages. 本研究以結構方程模式(SEM)探討台灣製造業的企業環境倫理對於競爭優勢之正向影響，並以綠色創新績效為中介變數。本研究將綠色創新分為綠色產品創新與綠色製程創新，實證結果顯示，企業環境倫理對於綠色產品創新、綠色製程創新都具有正向的影響，本研究也證實綠色產品創新在企業環境倫理、競爭優勢之間，扮演正向中介的效果，但綠色製程創新並無此中介效果。本研究以台灣製造業為例，發現企業環境倫理對於競爭優勢不僅具有直接正向的影響，且企業環境倫理也能夠透過綠色產品創新對於競爭優勢產生間接正向的影響。因此，台灣製造業公司需提升企業環境倫理與綠色產品創新績效以提升競爭優勢。
