| H2d: Legal responsibilities --> Firm reputation. | Accepted |
| H2e: Ethical responsibilities --> Firm reputation. | Accepted |
| H3: Firm reputation --> SME performance. | Accepted |
| H4: Corporate Social Responsibility --> Firm reputation --> SME performance | |
| H4a: Environmental responsibilities --> Firm reputation --> SME performance. | Rejected |
| H4b: Philanthropic responsibilities --> Firm reputation --> SME performance. | Rejected |
| H4c: Economical responsibilities --> Firm reputation --> SME performance. | Rejected |
| H4d: Legal responsibilities --> Firm reputation --> SME performance. | Accepted |
| H4e: Ethical responsibilities --> Firm reputation --> SME performance. | Accepted |