Corporate Social Responsibility (CSR) has traditionally been associated with large companies. These businesses often have dedicated teams, resources, and regulatory obligations to ensure their CSR activities align with their overall strategy. However, the idea of CSR has grown over the years and is now relevant to small businesses too, especially in growing economies like India. Small enterprises, known for their agility and job creation, are starting to see the value in being socially responsible. This paper explores how CSR affects small businesses, the obstacles they face, and the opportunities that come from adopting such practices. It also compares how CSR works differently in large corporations versus small businesses, particularly in terms of available resources and social impact. One major reason small businesses are taking CSR seriously is because of changing customer expectations. Nowadays, people prefer to buy from businesses that care about the environment, treat their employees well, and support good causes. This shift in consumer thinking gives small businesses a chance to stand out. By showing they are socially responsible, small companies can build stronger relationships with customers, improve their image, and gain a competitive edge. Earlier, CSR was seen as something only big companies could afford. But now, small businesses are realizing that doing good can also mean doing well in business. Activities like supporting local schools, reducing plastic use, or giving employees better working conditions can build trust and loyalty. These actions may seem small, but they add up and make a difference in the way people see the business. CSR in small businesses often looks different from what you’d see in a big company. Large corporations usually follow a structured CSR plan with policies and reports. On the other hand, small businesses tend to act more informally. Their CSR efforts may not be part of an official strategy, but they are still meaningful. For instance, a local bakery might donate leftover food to shelters, or a small retailer may source eco-friendly packaging. Even without a formal structure, these actions help the business and the community. Small businesses are often close to the people they serve. This closeness makes their CSR efforts more personal and direct. Customers, employees, and neighbors can clearly see the positive impact the business is having. While there are many benefits to CSR, small businesses also face tough challenges when trying to put it into practice. The biggest issue is the lack of resources. Unlike big companies, small businesses often don’t have extra money, staff, or time to dedicate to social responsibility efforts. Many small business owners are focused on simply keeping the business running and don’t have the bandwidth to think long-term about sustainability or social issues. Some owners may also be unsure about what CSR really means or how to start. Without proper training or guidance, they may not know how to set up a CSR plan that fits their size and budget. As a result, they may not see the connection between CSR and business success and avoid taking any action at all. There’s also the problem of not having enough support from the government or industry bodies. In many cases, CSR laws and policies are written with big companies in mind.