Environmental degradation is a global problem of increasing concern throughout society and among consumers. The concept of CSR is usually associated with LEs and SMEs are generally assumed to be more focus on economics purposes rather than social mostly due to their relatively limited financial resources. As a consequence these types of limitations increase weakness and disadvantage of SMEs when compared to LEs. Though, SMEs generally have close relations with employees, the local community and business partners and they are typically not less responsible than LEs but they may not know and use the term which limit them to take advantages of promoting CSR.