...Naresh Malhotra; Satyabhusan Dash; Byoungho Jin; Hong Yu; Ji Hye Kang Purpose The purpose of this paper is to identify fundamental business practice differences that resulted from cultural differences between China and the West and to examine if traditional Chinese values and modern values coexist...

... on a longitudinal multi‐case study (inter and intra‐industry). Findings The research proposes that the owner/managers' values, market pressures and laws are key drivers for CSR in the SMEs context. Managers expect positive outcomes when CSR is implemented. However, the data suggest that while proactive...