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Corporate Social Responsibility in the Context of Small Businesses: A Systematic Review of Foundational Antecedents and Strategic Impacts

Dongre, Sandeep
Nayak, Suresh Chandra
Nagabhushan, Manjunath
Ahmad, Azhar
Sadqua, Zahbee
Rabha, Florence Handique
Susmitha, B
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Abstract
Corporate Social Responsibility (CSR) in small businesses constitutes an emerging paradigm that integrates ethical governance, community engagement, and environmental accountability within inherently constrained operational and resource contexts. While Corporate Social Responsibility (CSR) is traditionally associated with large corporations, it is equally critical for small businesses. This study examines the key antecedents and influencing factors underlying CSR adoption in small businesses. The findings indicate that such enterprises frequently founder-managed demonstrate a strong commitment to corporate purpose shaped by personal values, close stakeholder relationships, and deep-rooted community ties. The study employs a systematic literature review, analyzing articles from Scopus and Web of Science databases, focusing on the period from 2013 to 2023. The findings reveal that CSR adoption is driven by stakeholder pressure, business environment, governance values, and owners’ personal values clustering into four thematic strands (strategic, financial, sustainability, ethical) via VOSviewer analysis and underscore its multifaceted nature by proposing an eight-pathway, context-sensitive framework for guiding future research and policy. The study is underpinned by Stakeholder Theory and Institutional Theory, offering a structured lens to interpret CSR engagement in small businesses
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