This paper investigates how and under what conditions polluting SMEs (small-scale firms that produce or deal with environmentally sensitive goods such as plastics, hazardous chemicals, textiles, and rawhides) in developing countries address the environmental issues related to their activities-a broadly neglected and under-studied research agenda. Utilising extensive qualitative data drawn from SMEs operating in two of the most polluting industries in Bangladesh-leather tanning and textile dyeing-and a contextual lens from a developing country perspective, this paper provides insights into the construction of the environmental behaviours enacted by polluting SMEs. The analysis suggests that such behaviours are constructed under a number of micro-, meso-, and macro-level socio-economic conditions that act as either enablers of or barriers to responsible environmental behaviours, depending on the circumstances. The overall findings show that SMEs address the relevant environmental issues in a complex fashion, and may provide policymakers with support in the design of environmental policies tailored to the practical needs of small-scale polluting firms.