“…Third, studies have differentiated employee-oriented CSR activities, which refer to those activities aimed at improving the working conditions of workers such as: offering training and development, workplace diversity, and helping workers to maintain a work-life balance (Turyakira et al, 2012(Turyakira et al, , 2014. Finally, society oriented CSR activities refer to the activities aimed at helping the community through for instance sponsoring sports and education, provision of healthcare, assistance to low-income groups, and participation in community activities (Turyakira et al, 2012(Turyakira et al, , 2014. Turyakira et al (2012) pointed out that SMEs are mainly active in environmentally and socially related CSR activities.…”