PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

Corporate Social Responsibility (CSR) is vital for the sustained success of businesses. Traditionally, large enterprises have been the primary implementers of CSR, setting them apart from private small and medium-sized enterprises (SMEs). Consequently, this study investigates the factors influencing CSR practices in manufacturing SMEs among private businesses in Chengdu, China. Employing a quantitative approach and combining the Knowledge, Attitude, and Practice (KAP) theory with the four components of CSR, the research examines 15 hypotheses to explore the relationships between business owners' knowledge, attitude, and practices related to CSR justifications. The sample comprises 400 entrepreneurs from private manufacturing SMEs in Chengdu, selected through snowball sampling and surveyed via an online questionnaire. The results indicate that all corresponding knowledge, attitudes, and practices exhibit a significantly positive correlation, confirming the importance of knowledge and attitudes in shaping CSR practices among private manufacturing enterprises in Chengdu, China. The study concluded by highlighting its contribution to the existing body of knowledge and offering recommendations for future research.