SOCIETAL PERFORMANCE COMMITTED SMEs IN CSR: FOUNDATIONS TO THE STAKES OF ITS EXPLICITATION

Abstract

If the role of SMEs in the french economy is obvious, the question of their social performance
remains open, especially as they have no obligation of reporting on corporate social responsibility
(CSR). From a qualitative study of 11 independent SMEs capital, all holders of a prize for their commitment in the field of CSR, we explore the foundations of their social performance and issues of his
explanation. The brakes on the subject draw the features of an intrinsic and implicit performance
but specific explanation levers are also identified