Organizational implementation of practices prescribed by CSR standards varies over time, and prior implementation commitment has been considered important for understanding how subsequent implementation dynamics unfold. Yet, the multidimensionality and multi-levelness of this prior commitment has been under-recognized. Using configurational theorizing and a distinction between the ‘walk’ and ‘talk’ dimensions of CSR standards, this paper further unpacks prior commitment and its relationship with implementation dynamics. Based on the analyses of the practice implementations of 144 established firms that became certified B Corporations, this paper identifies four distinct and consistent configurational patterns of prior walk and talk commitments. Three were associated with continued implementation engagement and one with implementation disengagement. Overall, the paper contributes to practice diffusion research and the configurational theorizing of CSR practice implementation dynamics.
