“…As such, it could be argued that the managerial discretion perspective of CSR in SMEs lays too much emphasis on the agency of the owner-managers of these businesses in developing economies, and thus tends to inadvertently neglect the mutual responsiveness and interdependency between agents and institutional structures (Giddens, 1984;Matten and Moon, 2008). In other words, while these owner-managers of small businesses do exercise agency with regards to their CSR practices, such efforts could also be constrained or strengthened by their institutional contexts (Giddens, 1984;Crouch, 2005;Lawrence and Suddaby, 2006 Notwithstanding, Nigeria's economy is struggling to leverage the country's oil wealth in addressing poverty, weak infrastructure, unemployment amongst other social problems that affect majority of its population (Idemudia, 2012;Amaeshi et al, 2014) (Marketline, 2013) belonging to more than 125 ethnic groups. The country is reliant on the agricultural sector, as almost 80% of the workforce depends on the sector for their livelihood (Marketline, 2013).…”