This study examines the influence of institutional commitment on the implementation of Corporate Social Responsibility (CSR) in selected Tanzanian public entities: the National Health Insurance Fund (NHIF), Tanzania Airports Authority (TAA), and the Institute of Rural Development Planning (IRDP). Grounded in Institutional Theory, the research posits that leadership support, policy integration, and resource allocation are critical determinants of CSR effectiveness. A mixed-methods approach was employed, utilizing a structured questionnaire administered to 109 respondents, supplemented by interviews and documentary review. Quantitative data were analyzed using descriptive statistics and multiple linear regression, while qualitative data underwent thematic analysis. The results demonstrate that institutional commitment has a strong, positive, and statistically significant influence on CSR implementation, a finding that remains robust when controlling for financial capacity and regulatory frameworks, with the model explaining 63% of the variance. The study concludes that institutional commitment is the cornerstone of effective CSR, ensuring initiatives are sustainable, accountable, and aligned with national development goals. It is recommended that public entities formally embed CSR into strategic plans, allocate dedicated resources, and integrate CSR metrics into performance management systems to bridge the gap between leadership vision and staff execution, thereby enhancing social value creation and institutional legitimacy.