This study investigates corporate social responsibility (CSR) from the perspective of small medium tourism enterprises (SMTEs) in Egypt. The basic aspects of the investigation were CSR definitions, dimensions, small and medium enterprises (SMEs) importance and characteristics, motivations and benefits from engaging in CSR, the influence of managerial SMEs' characteristics on adopting CSR and the challenges faced. This research used a quantitative method approach to collect data from the owners and managers of (350) SMTEs in Cairo and Giza Category (A) using questionnaire forms. The results of the empirical study showed that although the vast majority of SMTEs were not familiar with the term CSR, most of them were practicing some of its activities. The results also revealed that only the size and age of SMTEs influenced their CSR implementation. While, in relation to SMTEs' managers, only their age and the experience influenced their attitude toward CSR.Finally, this study provided some recommendations that could be considered as guidelines for SMTEs.