The premise of this article is that the development CSR in SMEs is differently conditioned than in larger companies, and therefore deserves scholarly attention. We need to better understand the process behind the formation of CSR in SMEs. Which social forces are at play when determining which morals and beliefs that will become dominant in the pursuit of CSR? The development of CSR in SMEs may, thereby, be viewed as a socialization process where ideas are developed and routinized in ongoing interactions amongst key individuals. Hence, the aim of this study is to unravel the mechanisms by which CSR in SMEs are developed and how they can gain foothold within the companies.