抄録
This study extends our understanding of factors promoting corporate social
responsibility （CSR） in small and medium-sized enterprises （SMEs）. Specifically, this
study adopted the idea of institutional pressure drawn from the institutional theory
（DiMaggio & Powell, 1983） as a source of CSR diffusion and analyzed why CSR was
not substantially spread in the context of SMEs comparing to those of large companies.
The present research concluded that the mimetic isomorphism was an only institutional
pressure that fostered CSR in SMEs while coercive and normative isomorphism, in
addition to mimetic isomorphism, were found in the contexts of large companies. This
study also explores the factors promoting SME CSR and presents some propositions
that social identity and vicarious learning in managers’ network promote CSR in SMEs.
