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。

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.

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