CSR logics of SMEs: The case of F&B service and construction sectors in Malaysia

There is a growing interest in Corporate Social Responsibility (CSR) in developing countries in the literature. This paper focuses on CSR in Malaysia‘s Small and Medium-Sized Enterprises (SMEs). The objective is to explore the multiple logics that drive the practices of CSR. This involves in-depth recorded interviews with owner-managers of SMEs in the construction and food & beverages (F&B) sectors. The results show that CSR policy intervention for SMEs are underdeveloped. However, owner-managers CSR behaviour is shown to be influenced by cultural norms, including karma. The paper concludes with a discussion of the implication to theory and practice.