Corporate Social Responsibility and SME Sustainability: A Systematic Literature Review
Tanggungjawab Sosial Korporat dan Kemampanan PKS: Kajian Literatur Sistematik

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.

P120633@siswa.ukm.edu.my

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.

zainiembong@ukm.edu.my

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.

norman@ukm.edu.my

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.

maizatul@ukm.edu.my

Abstract

Given the growing importance of sustainability and the unique challenges faced by small and medium-sized enterprises (SMEs), this study conducted a systematic literature review on the relationship between SMEs’ corporate social responsibility (CSR) and corporate sustainability (CS). A total of 41 peer-reviewed articles published between 2003 and 2023 were analyzed, revealing that CSR positively influences CS across including environmental, social, and financial dimensions. However, notable differences were found between SMEs and large enterprises in terms of CSR implementation mechanisms. While large enterprises rely on formal structures like corporate governance, SMEs demonstrate more diverse and informal approaches. The review also identified key research gaps: a lack of integrated, multidimensional analyses; limited comparisons of firm size; and an overreliance on subjective primary data. To address these limitations, more comprehensive, comparative, and data-driven studies are required. This paper contributes to a deeper understanding of how CSR can enhance SMEs’ long-term sustainability and offers valuable directions for future research and practice.

Keywords

Corporate social responsibility; corporate sustainability; SMEs; sustainable development; systematic literature review
https://doi.org/10.17576/pengurusan-2025-74-4

Citation

Wanze, L., Embong, Z., Mohd Saleh, N., & Abdullah, M. (2025). Corporate Social Responsibility and SME Sustainability: A Systematic Literature Review. Jurnal Pengurusan, 74, –. https://doi.org/10.17576/pengurusan-2025-74-4

@article{wanze2025corporate,
  title={Corporate Social Responsibility and SME Sustainability: A Systematic Literature Review},
  author={Wanze, Li and Embong, Zaini and Mohd Saleh, Norman and Abdullah, Maizatulakma},
  journal={Jurnal Pengurusan},
 

volume={74},
  number={},
  pages={—},
  year={2025},
  doi={https://doi.org/10.17576/pengurusan-2025-74-4},
  publisher={Penerbit UKM},
}

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74 (2025) –

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