CSR activities in SMEs: The impact of TPB’s factors to firm’s performance and firm size as moderator


  • Athirah Mohd Tan School of Business, Asia Pacific University, Kuala Lumpur, Malaysia
  • Jo Ann Ho Faculty of Business, Universiti Putra Malaysia Selangor, Malaysia
  • Syazwani Yahaya School of Business, Asia Pacific University, Kuala Lumpur, Malaysia
  • Muhammad Shahid Khan Business School, Suan Sunandha Rajabhat University, Thailand




Theory of Planned Behaviour, Corporate Social Responsibility, Firm Performance , Firm Size


This study employed the TPB to examine factors, intention, behaviour, firm performance and sample size in SMEs to engage in CSR. PLS-SEM was used to analyse the respondents. The findings confirmed to have a significant impact for every factor and the intention, intention and the owner's or manager's behaviour which reflected in the firm's performance. While for CSR activities and corporate performance has been found to be moderate by firm size. The result of this study is one of the few to empirically examine each of the TPB variables in CSR participation, supporting the paradigm proposed by Azjen.


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How to Cite

Mohd Tan, A., Ho, J. A., Yahaya , S., & Khan , M. S. (2023). CSR activities in SMEs: The impact of TPB’s factors to firm’s performance and firm size as moderator. Environment-Behaviour Proceedings Journal, 8(26), 29–36. https://doi.org/10.21834/e-bpj.v8i26.5148



Commercial / Retail / Services Environment