Internal corporate social responsibility (CSR) has become an essential part of organizations' social responsibility. Yet, to date, CSR's internal dimension has been widely neglected in the literature. This paper empirically explores the concept of internal dimension of CSR and its relationship to the firm’s performance among SMEs. Besides that, usually the discussion of CSR has been limited only to large organizations by which it is presumed that SMEs have lesser impact on society .However, the role of SMEs has been increased prominently throughout the world and the implementation of CSR among SMEs are not widely known by the society and also by the organization itself. For conceptualizing internal CSR, three factors are being explored based on Green Paper-Promoting European CSR Framework. The factors are human resource management, health and safety at work and management of environmental impact and natural resources in the production The research model is initially tested through a pre-test consisting of 313 respondents from a SMEs in Food and Beverages Industry in Selangor. The results reveal that the relevant factors constituting internal CSR are present and that the latter has a strong effect on employees' affective organizational commitment and a comparatively low effect on firm’ performance among SMEs.
