Challenging the importance of size as determinant for CSR activities

Purpose This paper aims to contribute to the development and understanding of corporate social responsibility (CSR) by discussing two interrelated characteristics of current literature: a tendency in discourses to portray CSR as equal to the societal activities displayed by and demanded from large, multinational firms; and an increasing focus on and description of “small firm CSR” in research. These two characteristics instigate a limited approach to the meaning of CSR and an unjust dichotomization of CSR based on firm size are posited. A distinction that risks stimulating an un‐nuanced CSR discourse. Design/methodology/approach From reviewing the field, it has been concluded that firm size should not be a feasible main criterion when trying to understand or predict CSR behavior. From examples of far‐reaching CSR activities in the small business community and local initiatives by large firms, the distinctions suggested in the current discourse do not appear in practice are shown. Findings Additional firm features and contextual characteristics to explain the CSR approach in companies are proposed. Local embeddedness, corporate governance, and individual motivation are examples of issues that appear to explain a firm's CSR activities and characteristics, regardless of firm size. Originality/value The paper concludes by articulating a number of propositions. These are presented as a basis for research to further understand how CSR activities relate to various organizational and operational features.