David Risi University of St.Gallen Contact: firstname.lastname@example.org Title: An Institutional Theory Perspective on the Implementation of Corporate Soical Responsibility within Large Firms: Empirical and Conceptual Considerations Abstract: In front of the revived debate on corporate responsibility and the postulation that business organizations provide solutions to resolve social problems, firms are increasingly engaged in Corporate Social Responsibility (CSR). While CSR is widely considered as "best practice", its implementation remains limited as CSR requires a new way of conducting business, i.e. a systematic integration of social, environmental and ethical concerns into business conduct. In that regard, my research addresses the question of how CSR is implemented within large firms. While these organizations face great pressures to adopt CSR, they have to undertake substantial efforts to coordinate the translation of CSR into practices and processes. The project investigates different aspects of how large German and Swiss firms implement CSR through an institutional theory lens. First, the focus lies on the CSR management function’s access to resources in the course of CSR implementation. Second, the attempt is made to model the relationship between institutionalization and professionalization in the CSR context. Third, the analysis addresses the industry-specific manifestation of a particular CSR practice, i.e. Socially Responsible Investing within banks and insurance companies. Based on these three empirical sub-studies, the final section aims at developing a morally reflective institutional theory.