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Building on insights from the motivation-opportunity-ability (MOA) theory, we develop and test a conceptual framework of perceived antecedents, contingencies, and broader performance outcomes of corporate social responsibility (CSR) engagement within small and medium enterprises (SMEs).By following a micro-level approach and using multisource data including a sample of 219 responses from UK entrepreneurs and objective performance data, we reveal the importance of perceived individual-level characteristics such as the entrepreneur's personal values and competence, as well as the moderating role of perceived firmlevel employee supportiveness in strengthening CSR engagement.We further highlight the positive effects of CSR engagement on a broad range of business, social and environmental performance outcomes as revealed by the entrepreneurs in our sample.
Nicoara et al. (Fri,) studied this question.