Beyond Values: Business Orientation as a Driver of Small Business Social Responsibility

ABSTRACT Small businesses differ from larger corporations in their approach to corporate social responsibility (CSR) due to their unique reliance on the personal values of owner/managers. This study employs an abductive research methodology to explore the depth and relative influence of these personal values, in contrast to business motivations, on their social responsibility, through 38 semi‐structured interviews with owner‐managers of small businesses. Our key finding lies in demonstrating that transcending the purely economic‐focused responsibilities toward broader social change requires self‐transcendent values embedded in business orientation; otherwise, such values informing small business social responsibility (SBSR) might be traded off against other business motivations. This work expands SBSR theory, highlighting policy strategies and practical implications for small businesses, which can inform proactive SBSR that goes beyond compliance and economic responsibility.