“…Drawing together much of the previous work on SMEs in this field in Europe, the following aspects can be identified as important (adapted from Spence, 2007): l a lack of codification of social responsibility in small businesses (Jenkins, 2004;Spence, 1999); l personal motivations for taking socially responsible initiatives are more important than marketing, strategic, or public relations approaches (Jenkins, 2004;Spence, 2000b); l owner-manager acts as both principal and agent of the firm (Quinn, 1997;Spence & Rutherfoord, 2001); l small businesses are often embedded in their local communities (Perrini, 2006;Tencati et al 2004); l flexibility, personal service and reputation are important competitive factors for SMEs (Spence, 1999;2000b;; l employees are the key stakeholders (Janjuha-Jivraj, 2003;Jenkins, 2004;Spence, 2000b); and l sector context is particularly important (Curran & Blackburn, 2001;.…”