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Only recently has CSR literature moved beyond a one-size-fits-all approach and explored different contexts, characteristics, or sizes of the studied firms. CSR in SMEs is unique, due to the peculiar characteristics of Small and Medium Sized firms. Literature in the CSR initiatives of B2B firms is even more limited. We aim to contribute to the literature by focusing on CSR in B2B SMEs. We do so via a longitudinal study. With extensive interviews of 24 B2B firms prior and after the COVID-19 Pandemic we explore i) how CSR differs between small and larger B2B firms, and ii) how can a crisis, such as the one caused due to COVID-19 affect these firms' implementation, motivation, and outcome of their CSR strategy. Our findings contribute to various streams of literature including B2M marketing, crises management and responsible innovations.
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