Applying the theoretical lens of organizational institutionalism, this study analyzes the spread of Corporate Social Responsibility (CSR) in the Austrian corporate world. The objectives are threefold: First, to explore the institutional framework in place; second, to explain the dissemination of CSR in terms of adopters characteristics and field-level pressures; and third, to understand the structuring dimensions of meaning within the CSR discourse. The findings demonstrate that a specific sub-population is more inclined to espouse commitment to CSR policies. Against the background of an...