Abstract

ABSTRACT This study investigates international corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs). While international CSR is key to firm internationalization, hardly any research has been conducted on international CSR in SMEs. Drawing on an interpretive approach, we reveal four distinct understandings of international CSR which entail different CSR practices: international CSR as a driver of international performance; as necessary for international distinctiveness; as a promoter of successful international collaboration; and as a catalyst for change, empowerment, and sustainable internationalization. Our study contributes to the development of the nascent literature on international CSR in SMEs and to stakeholder theory.

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