Corporate social responsibility (CSR) has become interesting topic on the small and medium enterprises (SMEs). It is believed to be able to increase various advantages for SME’s. However most of SME’s owner has a lot of barrier to maximize the opportunities of CSR practices. It is believed that different SME’s owner’s ethical sensitivity may bring over the effect on the practice of CSR’s to promote the SME’s reputations. Accordingly this paper investigated the effect of owner’s ethical sensitivityon the practice of CSR toward SME’s reputation and outcomes. The result showed thatpartially ethical sensitivity affected to the practices of CSR to promote SME’s reputation. Managerial implication and suggestion for future research are discussed.