Smart and Sustainable Management of Shoe Machinery Companies in Taiwan during the COVID-19 Pandemic—Case Studies of the Tung Sheng Company and Strong Basic Enterprise Limited Company

This case report combined PEST, SWOT, a business model canvas, and knowledge management to develop a theoretical framework for assessing business models, and smart and sustainable management of two case study companies—Tung Sheng and Strong Basic—in Taiwan during the COVID-19 pandemic. A case study and heuristic inquiry research design was adopted. Secondary data and interviews with top managers were used to triangulate within the same cases. The results show that the case study companies owned capabilities in R&D as a foundation to further apply new smart ICT (information and communication technology) and execute green manufacturing. Strong key partnerships were useful resources to diversify business investment, although current qualified employees were not sufficient. Resilient practices included adopting new and green technology to mitigate the negative impacts of the COVID-19 pandemic. This study establishes a useful framework for case study research and provides practical information about business models, and smart and sustainable management in two case studies.