本研究聚焦臺灣非營利組織導入環境、社會與公司治理（ESG）制度之動機與策略，旨在探討在缺乏法規強制與資本誘因的情境下，非營利組織為何主動投入ESG實踐，其驅動因素為何，並如何因應制度壓力、資源條件與內部使命的交織挑戰。研究採質性方法，透過十位非營利組織代表與專家的深度訪談，並輔以永續報告書文本分析，從中分析其行動邏輯、學習機制與實踐困境。
研究發現，非營利組織導入ESG並非單一因素驅動，而是在資源需求、制度同形與使命引領三者之間進行策略協商；此外，不同類型組織亦展現出因應其異質條件的多樣實踐模式。同時，導入過程更涉及跨界知識學習、內部價值轉譯與溝通協調等層面。而當制度要求與組織文化不符時，組織亦可能出現形式符應但實質落差的「脫鉤現象」，亦有組織透過再連結行動深化內部治理與價值實踐。
整體而言，本研究從組織社會學視角出發，補足ESG研究對第三部門關注的不足，期能為未來相關研究與永續治理實務提供理論基礎與行動參考。

This study investigates the motivations and strategic responses of non-profit organizations (NPOs) in Taiwan in adopting Environmental, Social, and Governance (ESG) frameworks. In the absence of regulatory mandates or capital market incentives, the research explores why certain NPOs proactively engage in ESG practices and how they respond to the intersecting challenges of institutional pressures, resource constraints, and mission-driven values.
Employing a qualitative research design, the study draws on in-depth interviews with ten NPO practitioners and experts, complemented by content analysis of sustainability reports. The analysis focuses on the organizations’ logics of action, learning mechanisms, and practical dilemmas during ESG implementation.
Findings reveal that ESG adoption is driven by a strategic negotiation among resource dependencies, institutional isomorphism, and normative mission alignment. Organizations exhibit varied practices shaped by their specific contexts and structural conditions. The adoption process further involves cross-sector knowledge acquisition, internal value translation, and communicative coordination. Notably, when ESG norms misalign with organizational culture or capacity, symbolic compliance may lead to a “decoupling” between formal structures and actual practices. Conversely, some NPOs engage in “re-coupling” by embedding ESG into their internal governance and reinforcing value-driven commitments.
By adopting an organizational sociology perspective, this research contributes to ESG literature by highlighting the agency and adaptation of third-sector actors. It offers theoretical insights and practical implications for advancing sustainability governance beyond the corporate domain.