“…However, majority of the empirical research conducted on CSR implementation is at the firm level (refer to Table 1 ). In addition to that, multi-level studies are quite rare with only 8 papers analyzing CSR implementation at multiple levels, e.g., a combination of individual, firm, institutional, industry, and country levels with a combination of at most three levels (Ettinger et al, 2021 ; Helmig et al, 2016 ; Lattemann et al, 2009 ; Lindgreen, Antioco, et al, 2009 a; Lu & Wang, 2021 ; Pomering & Dolnicar, 2009 ; Shen & Benson, 2016 ; Zamir & Saeed, 2020 ). In spite of acknowledging the multi-dimensional nature of CSR implementation (Lindgreen, Swaen, et al, 2009 b), majority of the scholars have failed to conceptualize and operationalize CSR implementation at a multi-dimensional basis.…”