This study provides concrete evidence on how SME management and workers perceive CSER and which practices they undertake. Furthermore, our findings establish a foundation to investigate a potential relationship between CSER practices and enhanced business performance/competitiveness. The study provides a thorough analysis of how SMEs in three important sectors (agro-processing, textiles/garment/footwear and hotel/tourism) in two countries (South Africa and Vietnam) undertake CSER. In addition to presenting the formal CSER practices, it sheds light on the often overlooked informal practices. It provides concrete evidence for workers' understanding of CSER and its on-the-ground impacts on labor standards in these sectors in the two countries. 

This publication is helpful for academics, practitioners, policy-makers, and the donor and NGO communities. It provides new insights into the impacts of CSER on SMEs and offers recommendations to overcome challenges to the real intention of CSER.