The purpose of the study is to investigate whether internal and external institutional environmental conditions play a role in the institutionalization of strategic commitment to corporate social responsibility (CSR) among Indian firms in the wake of the mandatory CSR norms or not (where the firms of certain size and profitability are mandated to spend on CSR). The study examines the fixed effects regression on balanced panel data collected from the annual reports and Prowess database of Bombay Stock Exchange-listed firms. Our results show that both internal and external institutional environments play a major role in diffusing a strategic commitment to CSR among firms. Furthermore, we find that firms indulge in frequency, outcome, and trait-based imitations while learning from peer firms to attain legitimacy from their stakeholders. Overall, our findings show that vicarious learning through imitation plays an important role in making firms truly committed to CSR instead of just donating money or greenwashing. To the best of our knowledge, our study is among the pioneering attempts to look at the impact of both internal and external environments on institutionalizing CSR commitment among firms in India.

该研究的目的是调查内部和外部制度环境条件是否在强制性 CSR 规范之后印度公司对企业社会责任 (CSR) 战略承诺的制度化中发挥作用（某些公司的公司）规模和盈利能力必须花在企业社会责任上）。该研究检验了从孟买证券交易所上市公司的年度报告和 Prowess 数据库中收集的平衡面板数据的固定效应回归。我们的结果表明，内部和外部制度环境在传播企业对企业社会责任的战略承诺方面发挥着重要作用。此外，我们发现，公司在向同行公司学习以从其利益相关者那里获得合法性的同时，沉迷于频率、结果和基于特征的模仿。全面的，我们的研究结果表明，通过模仿进行的替代学习在使公司真正致力于企业社会责任方面发挥着重要作用，而不仅仅是捐款或漂绿。据我们所知，我们的研究是探索内部和外部环境对印度企业将企业社会责任承诺制度化的影响的开创性尝试之一。