Yes / This paper draws on resource dependency theory to examine the impact of interfirm collaboration on CSR expenditure. In addition, we examine entrepreneurial orientation (EO) as a moderator of the relationship between interfirm collaboration and CSR expenditure. We test our research model using survey data from 230 small and medium-sized enterprises (SMEs) in Ghana. Results from our empirical analyses reveal that interfirm collaboration positively impacts CSR expenditure and this relationship is strengthened when entrepreneurial orientation is greater in turbulent environments. Implications for theory and practice are discussed. / University of Economics Ho Chi Minh City, Vietnam

Yes / While previous research has emphasized the role of stakeholder pressures, firm‐specific factors, as well as CEO characteristics as important drivers of corporate social responsibility (CSR) implementation, our understanding of how political connections impact small and medium‐sized enterprises' (SMEs') CSR implementation expenditure is quite limited. In this study, we contribute to filling this gap by investigating the effects of political connections and CSR expenditure and explain the conditions that impact this relationship. Using data from 473 SMEs in Ghana, we find that political connections negatively influence CSR implementation expenditure. However, the negative effect is weakened when a firms' reputation and competitive CSR implementation pressures are high. Implications for theory and practice are discussed. / University of Economics Ho Chi Minh City, Vietnam