The significant of Business social responsibility (BSR) in society has led to some postulation that
the connection behaviour can ultimately led to attainment of business success over its competitors. This paper
examines the relationships between Perceived ethics, Trust of BSR on SMEs performances in the context of
Nigeria. The study utilised the structural equation model (SEM). However, the findings reveals that perceived
ethics was positively associated with SMEs performances; equally, Trust of BSR is connected with the same
performance, while the correlation between perceived ethics and Trust of BSR was not significant. This may
indicates that despite SMEs in Nigeria were quickly understand the circumstances of adopting ethical action
practices, the concern of social practices is still be deficient. The theoretical and practical implications of these
findings are discussed.