“…While applying (Yamane, 1967;Israel, 1992) with ±7% precision level where level of confidence is 95% and P = 0.5 thus, the sample for the study is 232 small and medium enterprises. The variables used in this study of corporate social responsibility are ethical, legal, philanthropic, economic (Carroll, 1991), and environmental responsibilities (Lee et al, 2019). Similarly, the variable of firm reputation is quality of employee, customer orientation or focus, quality of management (Schwaiger, 2004), and firm performance are product and service quality, customer retention, effectiveness (Spillan & Parnell, 2006).…”