隨著全球永續發展意識抬頭，企業推動循環經濟已成必然趨勢，但在轉型初期往往面臨法規不確定性及市場認知落差等挑戰。本研究以統一集團為個案，發現多角化企業在推動過程中會產生「跨層級邏輯斷裂」，即宏觀層級的生存邏輯、中觀層級的績效邏輯與微觀層級的效率邏輯之間，在資源分配與行為慣性上產生劇烈衝突。
為化解上述衝突，個案公司啟動了動態能力之協調機制。透過「感知能力」偵測外部法規趨勢與內部營運痛點；運用「捕捉能力」經由最高權力授權並建立跨部門協調平台；最終藉由「轉化能力」採取試點隔離風險、整合物流回頭車閒置資源，並將回收機台轉型為具廣告收益之利潤中心，成功將制度摩擦轉化為創新動能。
研究結果顯示，透過動態能力的調適，統一集團成功建立起可溯源的閉鎖式循環供應鏈，將廢棄寶特瓶再製為食品級包材。此一轉型不僅強化了企業的制度合法性與品牌韌性，更將永續責任轉化為具備商業價值的經營模式，為多角化企業在永續發展框架下協調制度邏輯衝突，提供了具體的策略路徑與實踐範範式。

With the rising global awareness of sustainability, implementing a circular economy has become an inevitable trend for enterprises. However, during the early stages of transformation, firms often face challenges such as regulatory uncertainty and market perception gaps. This study takes the Uni-President Group as a case and finds that diversified enterprises experience "cross-level logic fractures" during implementation—specifically, intense conflicts in resource allocation and behavioral inertia between macro-level survival logic, meso-level performance logic, and micro-level efficiency logic.
To resolve these conflicts, the case company activated a coordination mechanism based on dynamic capabilities. Through "sensing capabilities," the firm detected external regulatory trends and internal operational pain points. "Seizing capabilities" were utilized through high-level authorization and the establishment of cross-departmental coordination platforms. Finally, "transforming capabilities" were employed to isolate risks through pilot projects, integrate idle resources from backhaul logistics, and transform recycling machines into profit centers with advertising revenue, successfully turning institutional friction into innovative momentum. The results show that Uni-President successfully established a traceable closed-loop circular supply chain, converting waste PET bottles into food-grade packaging. This transformation strengthened corporate legitimacy and brand resilience while turning sustainable responsibility into a commercially valuable business model.

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