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This article aims to show the value of a rapprochement between Elinor Ostrom and John R. Commons in order to form an original theoretical framework that makes it possible to reconsider corporate social responsibility (CSR) within an institutionalist approach, and more generally to understand the firm as a specific political space. This framework is characterized by a distinction between three institutional logics: apart from the market and state orientations, we defend the idea of a “common” logic as an autonomous institutional co-construction. CSR can therefore be interpreted as the expression of this logic within the firm.