The implementation rates of legal requirements for occupational safety and health (OSH) in small enterprises remain low. To date, we know little about the OSH activities and motives of small business owners. In this qualitative study, N = 27 managers reported on their activities and potential contributing factors. We evaluated the statements inductively or deductively using content analysis. The reported activities stemmed partly from OSH management, partly from health promotion, and partly from leadership activities. Statements on relevant contributing variables could largely be classified in the Theoretical Domains Framework (TDF; Michie et al., 2005). Subgroup analyses showed that active managers reported more positive contributing factors, while less engaged managers frequently reported a lack of resources, cognitive overload, and negative emotions. The findings lend themselves to use in the development of measures promoting managers"motivation to implement OSH activities.