Corporate Social Responsibility and <scp>SME</scp> Growth: The Moderating Effects of Collaborative and Control Cultures in China

ABSTRACT Corporate social responsibility (CSR) plays a crucial role in promoting SME growth. For SMEs, cultural preferences can impact their behaviors and goal attainment. This study explores which culture—collaborative or control—is more conducive to CSR fulfillment and SME growth. The study uses ordinary least squares (OLS) analysis of 1639 Chinese listed SMEs from 2015 to 2023 and establishes a novel quantitative measurement system for corporate culture based on public databases. The findings show that CSR positively impacts SME growth, with collaborative culture strengthening and control culture weakening this effect. These findings highlight the importance of aligning corporate culture with CSR practices to foster SME growth. Especially in developing countries like China, which play a key role in economic development and employment, combining CSR with a collaborative culture can enhance competitiveness, improve sustainability, and contribute to long‐term economic stability.