Which institutional and organizational factors promote or hinder the compatibility of caregiving and work in small and medium-sized enterprises (SMEs)? This study examines the topic from two theoretical perspectives: marginal utility theory, which explains the costs and benefits of caregiving-friendly measures, and mimetic isomorphism, which describes the imitation of organizational practices as a response to uncertainty. The study is based on 43 interviews with owners of SMEs in the commercial sector. The analysis shows how decisions are made in everyday life and pragmatic solutions are developed. At the same time, it becomes apparent that care-specific measures are often considered secondary, while general support services are perceived as sufficient. Industry logic and local conditions shape these processes and, at the same time, open up expandable scope for action for SMEs through tailor-made formats and collaborations. This provides new impetus for organizational sociological research and concrete starting points for policy and practice to promote care-friendly corporate cultures.
Furthermore, the study shows that legal regulations such as the Care Leave Act and the Family Care Leave Act have so far largely excluded small businesses, thus perpetuating structural disadvantages. The concept of compatibility egalitarianism makes it clear that many SMEs prioritize equal treatment over differentiation and prefer general measures, which further complicates the development of care-specific solutions. This finding reorders common assumptions about barriers to action in SMEs.