Research on inter-organizational relationships (IORs), such as alliances, buyer-supplier relationships, and cross-sector partnerships, has grown significantly over the last fifty years. Recently, authors have realized that more clarity is needed to define these important concepts. Scholars also stress the potential of cross-sector collaborations in generating the knowledge and solutions to the sustainability challenges of our era. This study follows the call to further investigate and to advance theory development on IORs in the specific context of small and medium enterprises (SMEs). Our study shows that the goals of cross-sector partnership members vary by their level of involvement. Members with limited interaction focus on visibility and brand image, participating mainly in coordination activities. In contrast, those deeply engaged prioritize sharing and learning about CSR through regular face-to-face interactions, cooperation and collaboration. Our study reveals that SME IORs are shaped by the informal nature of their interactions, marked by flexibility, proximity, openness, trust and strong value alignment.
