... discussion, the implementation of CSR in SMEs have much difficulties. First of all, the awareness of managers about the social responsibility in the competition market, they just think voluntary contribution ... conceptualization of CSR Firstly, there are various of definitions, conceptualization and relevant components of corporate social responsibilities. In general, The European Commission's definition of ... other ones for executives and managers of each company. This questionnaire embraces the questions related to the CSR issues, the implementation of SMEs and the relationship of CSR to the company’s...