CSR activities in SMEs: The impact of TPB’s factors to firm’s performance and firm size as moderator

Abstract

This study employed the TPB to examine factors, intention, behaviour, firm performance and sample size in SMEs to engage in CSR. PLS-SEM was used to analyse the respondents. The findings confirmed to have a significant impact for every factor and the intention, intention and the owner's or manager's behaviour which reflected in the firm's performance. While for CSR activities and corporate performance has been found to be moderate by firm size. The result of this study is one of the few to empirically examine each of the TPB variables in CSR participation, supporting the paradigm proposed by Azjen.