Purpose – The purpose of this study is to generate a broader understanding of how and why SMEs works with CSR activities.

Method – The methodological choice for this thesis is based on a qualitative research approach. A case study is conducted at one Swedish SME, and the data is primarily collected through an interview with two respondents from the case company who have active roles within the CSR plan. A document study was used as a complement source of data to strengthen the data collected from the interview.

Findings – The findings indicated that it can be preferable that an SME’s owner-manager champions the implementation of CSR activities. It is also evident that the reasons behind CSR engagement are dependent on the owner-manager ability to see the organizational benefits generated through the implementation of CSR activities. The research also finds that SMEs tend to lack a clear strategy when it comes to CSR implementation, which is performed on a more ad hoc basis as SMEs typically do not have the resources for deliberate ’strategizing’.

Limitations – The research has investigated how a manufacturing SME works with CSR beyond requirements from law and regulations, as well as receive a better understanding of what motivates them to implement CSR activities. Moreover, this research project has not included participant observations as the circumstances made them impossible to perform.

Keywords - Corporate Social Responsibility (CSR), Small- to Medium Enterprises (SMEs), CSR Activities, Managerial Values, Manufacturing, CSR Engagement.