Abstract: This paper is an exploratory study on Corporate Social Responsibility (CSR) by Small and Medium Enterprises (SMEs) in India in terms of the nature of their CSR-related practices and disclosures. For analysis, the SME sample was taken to be the SMEs listed on the BSE SME and NSE EMERGE. The official website and annual report 2018-19 of the listed SMEs were searched for mentions of CSR-related information.