Definition
CSR in SMEs (small and medium enterprises) focuses on localized impact, while large corporations undertake structured, scaled initiatives.

Introduction
Size changes approach, not responsibility. Both SMEs and corporates must act ethically within their capacity.

Explanation
1️⃣ SMEs – Community projects, local employment, resource efficiency.
2️⃣ Large Firms – Global CSR goals with dedicated budgets.
3️⃣ Challenges – Limited resources vs bureaucracy.
4️⃣ Collaboration – Partnership between small and big creates synergy.
5️⃣ Measurement – Both need impact tracking scaled to capacity.

Key Takeaways

Ethics scales with intent, not budget.

SMEs build roots; corporates spread branches.

Collaboration multiplies value.

Real-World Case
Amul Cooperative model shows SME-style CSR benefiting millions of farmers through fair pricing and education.
Reference: https://www.amul.com