Review of Issues, Concepts and Approaches on Corporate Social Responsibility: Relevance for Small an

This paper reviews concepts, theories and methodologies regarding corporate social responsibility (CSR) for sustainable development. An exploratory overview on CSR practices among small and medium-sized enterprises (SMEs), based on other countries’ experiences will be elaborated, especially related to SMEs’ awareness on CSR, motivations to adopt CSR, benefits gained and obstacles in applying CSR practices. In Malaysia, detailed study on CSR practice amongst SMEs is very limited; therefore this overview has much relevance for CSR practices amongst SMEs in Malaysia. An overview and examples from other countries serve as a point of reference for Malaysian SMEs to learn and adopt CSR practices into their business operations. The challenge is to stimulate the thinking amongst smaller businesses and enterprises as to what constitutes responsible business and above all demonstrate its effect on performance, the bottom line and the vitality of SMEs.