This book explores the differences between extrinsic and intrinsic Corporate Social Responsibility (CSR). The former is driven by an assumed positive relationship between CSR activities and financial performance, while the latter stems from a moral duty. These differences can be both banal and profound, because they often depend on definitions and because the scope, purpose, and legitimacy of intrinsic CSR is vague, under-researched, and subject to context. The book discusses the two manifestations of CSR through both applied and conceptual approaches, considering questions such as: Are there any differences? If so, in which areas, aspects, consequences? How do they relate to each other? Which one is better and how could this be identified?In finding answers to the above, the book reflects on the impact the difference has on CSR stakeholders. Furthermore, a closer look at Swiss Small and Medium-sized Enterprises (SMEs) and their culture of democratic decisions, hand-shake quality, prudence, embeddedness in their respective communities, and their willingness to “give something back to society” allows the limitation, impetus, and the legitimacy of intrinsic CSR to be identified.