英文摘要 |
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. |