Paper Title
Corporate Social Performance (CSP) of CSR Focused on HRM in Small Medium Sized Enterprises (SMEs) versus Multinational Corporations (MNCs)

Abstract
In this paper, Corporate Social Performance (CSP) of CSR focused on HRM is explored by a comparison between small medium sized enterprises (SMEs)and multinational corporations (MNCs). The research literature elaborates on the differences of CSR practices between these two types of enterprises. In a study on HRM and labor practices (HRM-LA) of CSR (Bar-Haim and Karassin,2018) has found, that contrary to the research hypothesis, HRM and labor relations practices (HRM-LA) are not within the discretional power and influence of firms.The performance of these practices are not part of the firms' voluntary CSR priorities ("beyond compliance"), but rather are dominated by external regulatory requirements. Wealso found that the effects of international CSR practicesof HRM-LA arenot different in SMEs and MNCs. In both types, there is a lack of motivation among CEOs and HR managers to perform beyond compliance in their CSR indicators of corporate social performance (CSP). Keywords - CSR, CSP, HRM, Institutional Theory, Labor Relations, MNC, SME, Stakeholder Theory