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The Implementation of the ISO 26000 social responsibility(SR) is near at hand. That SR is designed to apply to every organization including small and medium-sized enterprises(SMEs) which are estimated that up to 97% of the world's businesses, as well as multinational corporations, big companies, NGOs, NPOs, schools, and hospitals etc. Among those organizations, SMEs have particular characteristics as follows: They consider standards as starter tools to introduce companies to sustainable enterprise, often miss the bigger picture which means the cradle-to-cradle understanding of the SR, lack of negotiating power across the value chain, and require specialized support services etc. Therefore, it is needed to monitor and review whether the international standard is fit for SMEs, and observed by them. In some countries, governments play important roles to have the SMEs to commit the SR, while the other countries not. Instead, the SMEs are willing to play a leading role to materialize the SR. So, I would like to suggest the solutions as follows; firstly, the government has to recognize the generic character of the profit-seeking of the corporations, as well as the obstacles of the SMEs to implement the ISO 26000. Secondly, SMEs should choose the desirable ways to development themselves with sustainability, and the government should help design the paradigm of the SR.