First, to help you, I need clarification: Are you discussing the natural environment, competitive environment, or intra-organizational climate? All of the above will have some influence on CSR implementation, but the effect sizes will become stronger as you move from broad to firm-level factors.
Similarly, are you discussing the corporate strategy, business-level strategy, marketing, or human resource management strategy? As before, all have an impact on CSR implementation, but I'm not sure where your specific interests lay. Please clarify, and I'll do my best to link you to the requisite relationships.
Okay. Good clarification. As I understand, you're interested in understanding how natural environmental factors influence CSR implementation. This is interesting because it's exactly the opposite relationship generally studied in the literature. I imagine that firms will be most interested in the salient natural environmental factors surrounding their operations. This is the essence of stakeholder theory (and also stewardship models) that position corporations as active participants shaping the natural world around them. Similarly, the attention based view might predict that corporations would be most interested in natural environmental factors that are made salient by important stakeholders, which could include consumers, employees, executives, or the media:
Article The Attention-Based View of Great Strategies
If your DV is CSR implementation, how do you measure it? This is the tricky distinction between CSR and CSP, and I encourage to review the literature on corporate social performance:
Finally, I encourage you to think through the mechanics of testing your relationships. Do you anticipate that certain natural disasters or widespread epidemics will derail CSR implementation, or cause organizations to revise their priorities? Morgeson et al.'s event systems theory may be helpful if you adopt this lens and approach.
Article Event System Theory: An Event-Oriented Approach to the Organ...