中山管理評論

  期刊全文閱覽

中山管理評論  2022/12

第30卷第5期  p.809-856

DOI:10.6160/SYSMR.202212_30(5).0002


題目
制度邏輯之演化:從企業社會責任的發展探討商業永續
The Evolution of Institutional Logics: Investigating the Development of Corporate Social Responsibility in Business Sustainability
(159_M63a54f0cdcaf0_Full.pdf 1,566KB)

作者
翁晶晶、易莉翔/國立臺灣科技大學科技管理研究所、國立清華大學科技管理研究所
Jing-Jing Weng, Li-Hsiang Yi/

Graduate Institute of Technology Management, National Taiwan University of Science and Technology; Institute of Technology Management, National Tsing Hua University


摘要(中文)

隨著商業永續的普及,多數企業開始積極發展企業社會責任,並嘗試推動永續轉型。組織轉型過程中往往伴隨多元制度邏輯間勢力的消長、衝突或融合。儘管文獻上對制度邏輯動態關係的研究日趨重視,但仍尚未解釋企業如何通過邏輯演化的方式推進永續轉型。本研究分析一家金控集團因應制度壓力,循序漸進導入企業社會責任,並逐步形塑企業永續文化的發展歷程。本研究指出,企業社會責任為促進組織制度變遷的重要動能,能引發多元邏輯的融合,並演化出新的主導邏輯。本研究提出四個永續發展階段並說明其制度邏輯的變動,藉此分析組織永續轉型過程,對企業社會責任研究與制度理論均有重要的理論與實務啟示。

(159_M63a54f0cdcaf0_Abs.pdf(檔案不存在))

關鍵字(中文)

企業社會責任、永續轉型、制度邏輯、制度同構、質性研究


摘要(英文)

The concept of business sustainability has become a global trend, with companies actively seeking to develop corporate social responsibility (CSR) and construct organizational change to achieve this. Organizational change is often accompanied by the interaction, conflict, or integration of different institutional logics. Institutional theorists are paying increasing attention to the changes and the interaction between multiple institutional logics. However, given the critical role of logics in organizations, there have been few researches regarding how companies develop business sustainability through the interaction and transaction of multiple logics in light of the global CSR trend. This study seeks to narrow the research gap by exploring the changes of institutional logics through a case study of a financial holding group in Taiwan, investigating how different institutional logics develop and evolve through CSR development stages in response to the changing institutional environment. Our findings show that CSR acts as a critical trigger of institutional change when a corporation seeks to achieve business sustainability, which incubates the new domain logic identified as business sustainability logic. The proposed corporate sustainability and logic evolution model contributes to the CSR literature and institutional theories, and has important implications for managers.

(159_M63a54f0cdcaf0_Abs.pdf(檔案不存在))

關鍵字(英文)

Corporate Social Responsibility, Sustainability Transformation, Institutional Logic, Institutional Isomorphism, Qualitative Research


政策與管理意涵


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