Research Paper
Article citation: Pathak, S., Tripathy, A. K., Panda, A., & Bisht, N. S. (2025). Strategic drivers for corporate social responsibility implementation modes: Insights from large Indian firms. Applied Economics.
Abstract
While existing CSR literature has largely examined firms’ motivations, disclosures, and outcomes, the implementation of CSR remains underexplored. This study addresses this gap by investigating how the nature of the social cause and ownership structure influence firms’ choice of CSR implementation modes – classified as foundation, direct, or collaboration. These factors offer a compelling lens to explain variation in implementation by capturing the intersection of strategic alignment with societal goals (social cause) and governance orientation (ownership). Drawing on data from India’s top 500 listed firms, the findings reveal that both factors significantly influence implementation choices, reflecting strategic considerations related to control, continuity, and reputational positioning. The study makes two key contributions. First, it advances CSR implementation research by demonstrating how the alignment between cause-specific demands and ownership logics explains variation in firms’ implementation strategies. Second, it integrates the Resource-Based View and Institutional Theory to theorize CSR implementation as a strategically motivated yet institutionally bounded process through which firms balance internal capability building with external legitimacy seeking. Together, these insights deepen understanding of how firms operationalize CSR commitments within their strategic and institutional contexts.