6. Conclusion
This paper set out to examine whether small firms' CSR engagement was associated with their strategic choice. Drawing on a sample of 478 small manufacturing firms, limited evidence was found for this relation. The results of this study therefore suggest that small firms behave idiosyncratically in terms of their CSR activities when compared to large firms. The only exception to the overall weak tie between strategic pursuits and CSR was the significant relationship between a differentiation focus and community initiatives. Although these results generally align with previous research that a small firm approach to CSR is largely characterized by ad-hoc decisions with no ties to their competitive strategy, the results of this study do suggest a finer view of the relationship. That is, small firms' community initiatives might have the strategic role of differentiating themselves from their competitors in their local context. Our findings are distinct from previous literature which generally assumes that small firms engage with local communities due to relational motivations. To contrast the previous literature, we find that there is a business case underlying community engagement which may also explain why a large number of small firms emphasize community engagement. Similarly, the extant literature stresses that environmental engagement helps firms in cost reduction but this study finds that it may not be true for small firms as cost-leadership focused small firms do not emphasize environmental engagement. Future studies may build upon this work and ameliorate its shortcomings by including in the same sample both small and large firms, which would allow a more definitive verdict about ways in which the strategyeCSR link is different between small and large firms. This study only considered community and environmental domains, but future studies could, for example, consider employee and customer domains.