This study analyzes how, during the Covid-19 pandemic, macro, meso and micro-level triggers have promoted the development of Corporate Social Responsibility (CSR) in companies throughout the world. We propose a theoretical framework to highlight how these triggers have influenced the institutionalization of CSR in companies, implementing actions to support the Italian healthcare system, ensure the health and the safety of the population, and mitigate any social and economic problems that could be generated by the pandemic. The fashion industry is among the economic sectors that have been particularly affected by the crisis and has suffered greatly from the effects of the decision made by the Government to limit the diffusion of the pandemic. A case study comparison in Italian fashion companies is proposed here to highlight how all of these CSR actions can be interpreted, considering a more general principle of CSR promoted by owners and managers who, voluntarily, have taken decisions for the benefit of the community and their employees. These actions have both theoretical - considering future research lines on CSR - and practical implications on how companies should consider their stakeholders, in particular, employees and society as a whole, going beyond the human resource strategies and the classic commitment through philanthropic activities.