The structure of the paper is as follows: firstly, the authors present their theoretical framework consisting of CSR management theories and CSR communication theories and literature, considering the former as a conceptual basis for the latter. The purpose of this presentation is to pave the way for a discussion of central issues and dilemmas associated with strategic CSR communication.

Secondly, they give a short outline of the operational context of SMEs. This outline allows to discuss strategic CSR communication issues and dilemmas in a SME perspective and examine the key elements of a SME-oriented approach to CSR communication.