“…Given the heterogeneous nature of SMEs (Hillary, 2004) it is important to note that the reasons for introducing CSR in SMEs may be different from those of large enterprises (Udayasankar, 2008) and may be consistent with the owner's values (Murillo & Lozano, 2006), the need to improve community relationships (Chrisman & Archer, 1984), to promote a climate of trust with internal stakeholders, especially employees (Ciliberti, Pontrandolfo, & Scozzi, 2008;Graafland, Van de Ven, & Stoffele, 2003;Perrini, 2006) or gain reputation in the community (Jenkins, 2006).…”