## 1 Introduction  
According to the International Council for Small Business (ICSB), small and medium-sized enterprises (SMEs) account for more than 90% of all businesses worldwide, and Taiwan is no exception. SMEs have historically played a key role in Taiwan's economy and are now tasked with driving the digital transformation of its industries, amid the rise of the digital economy, in the post-pandemic era. With global uncertainties and the COVID-19 pandemic reshaping the landscape, both the industry and economy have faced significant challenges. These challenges have accelerated technological advancements and transformed the medical care model into a global trend, with an increasing focus on sustainability. The aim is for new technologies to not only conserve medical resources and prevent diseases but also contribute to sustainable healthcare practices by reducing environmental impacts, such as minimizing the carbon footprint of healthcare infrastructure and optimizing resource utilization. Taiwan has built a strong foundation in the information and electronics industries, creating a conducive environment for the digital transformation of healthcare. Integrating technology and medical care, cultivating interdisciplinary talent, and fostering collaboration between industry experts and healthcare professionals are crucial steps towards achieving both healthcare advancements and sustainability goals. Taiwanese SMEs in medical development and tech startups play a key role in this transformation by developing solutions that not only address medical needs but also prioritize sustainability in their operations and product designs. In the wearable device market, two key demands dominate: health protection and medical care. Wearable health protection devices come in various forms, such as head-mounted, wristband, wearable, and adhesive types. Among the commercially available products, smartwatches and smart bracelets are the most prevalent. Regarding auxiliary medical devices, which support real-time and preventive care, their role is crucial in aging societies. Wearable medical devices can be categorized into implantable (e.g., brain neurostimulators and defibrillators) and non-implantable devices (e.g., wearable defibrillators and heart rate monitoring patches) [1,2]. These devices are commonly used in telemedicine, allowing doctors to monitor patients remotely. However, wearable medical devices that focus on diagnosis and treatment must undergo clinical trials and national certification, limiting their widespread adoption. Importantly, integrating sustainability into wearable medical devices--through energy-efficient designs, eco-friendly materials, and longer product lifecycles--will be key in meeting global sustainability standards. Wearable devices offer consumers new experiences, especially with the rapid advancements in sensor technology, artificial intelligence, and internet technologies. These innovations promise more personalized interactions while contributing to sustainable practices through energy efficiency and their reduced environmental impact. Moreover, increasing social awareness of health, enhanced functionalities, rising disposable incomes, and smartphone penetration in developing nations are driving the growing demand for wearable technology. Recent discussions have focused on how technology can improve human well-being while promoting a sustainable, health-conscious lifestyle [3]. Unlikegreen technology, which primarily targets environmental sustainability, this study emphasizes social responsibility through the use of technology to support human health and well-being. This approach aims to meet the increasing demand for health technology, in line with the United Nations' Sustainable Development Goals (SDGs), by improving the quality of life, promoting preventive care, and ensuring that technological innovations contribute to long-term sustainability.