With reference to topical debates in which the lack of voluntary corporate health care programs in small and medium sized enterprises (SME) and the obstacles of their realization are pointed out, we analyze – by means of the resource based approach – to analyze to what extent there are differences in corporate
health care activities according to company size. An analysis of work reports on corporate health care of 101 Austrian SMEs of different sectors which presented their health promotion programs from 1999 and 2005 serves an empirical basis (document analysis). In terms of the analysis of the derived quantitative
data, correlation and regression analyses have been used in order to compute the statistical results. Contrary to expectations, our findings indicate that smaller companies do not conduct less health care activities than larger enterprises.