Purpose: The purpose of this article is to improve our understanding of the nature of social responsibility in actual practices and, specifically, the influence of individuals on these processes. 

Design/methodology/approach: An abductive approach is applied (Alvesson and Sköldberg 1994), i.e. theory is developed by moving between theory and four empirical cases. The storeis highlight the importance of the individual and closeness to local stakeholders and the presence of overlapping rationales.

Findings: The individuals’ simultaneous roles – as owners, managers, and community members – influence how they are held or see themselves as accountable and how they account for the firms’ engagement in the community. The activities are conducted in the name of the firm but originate from private as well as business-oriented concerns. Our conclusions encourage an extension of the CSR construct to approach it as an entangled phenomenon resulting from the firm and the individual embeddedness in internal and external cultures.

Originality/value: This study brings the individual managers and owner-managers into focus and how their interplay with the surrounding context can create additional dimensions of accountability, which impact on the decisions taken in regard to CSR. A micro-perspective is applied. Corporate community responsibility, particularly in smaller and rural communities, contributes to recognize and understand how individuals influence, and are influenced by CSR.