A pluralistic framework for the analysis of corporate social responsibility and its application to small and medium enterprises

This paper contributes to a growing body of literature analysing corporate social responsibility (CSR) of small and medium enterprises (SMEs), by developing a pluralistic conceptual framework for CSR analysis and applying it to the CSR in SMEs literature. Through a thorough literature review of definitions of CSR and related concepts, a framework for analysis of CSR is proposed for future empirical studies. This framework is then applied to the CSR in SMEs literature, to analyse those studies that have empirically researched the motivations of SMEs in engaging with CSR. This analysis supports the literature which suggests the use of the terminology social responsibility (SR) for SMEs, instead of CSR, in recognition of the key role played by the owner manager's ethics and values in motivating SMEs engagement in CSR.