Abstract
In this paper we present the main results of a pilot study undertaken in the Autonomous Region of Valencia, Spain, on the implementation of ethics and Corporate Social Responsibility in small shops. The study’s basic hypothesis is that CSR can become one of the distinctive features of small shops as well as an important value in terms of differentiation from their main competitors, namely, big chains and department stores. The study results confirm the original hypothesis. It shows that the specific features of small shops can be regarded as sources of potential for making CSR a distinctive feature of small or traditional shops. We could also come to view CSR as a basic value for forging a common shop identity, which they currently lack.