Abstract:It is the inherent requirement of the enterprise's own ethics to assume necessary social responsibilities. The pneumonia epidemic, a major public health emergency, has caused great impact and impact on the economy of China and the world. This requires SMEs to shoulder greater social responsibilities in this special period. This article systematically sorts out the relevant literature on corporate social responsibilities, and studies the social responsibilities that small and medium-sized enterprises should undertake during major public health emergencies from the dimensions of society, employees, consumers, and suppliers.