context of small and medium enterprises (SMEs). The source of the primary data was 144 ‘Business Profiles’, written by the … in the social relations of SMEs as a force for ethical behaviour, and suggests that normative theories of the development …

Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage … accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities … and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both …