LA PERFORMANCE SOCIÉTALE DES PME ENGAGÉES DANS LA RSE : DES FONDEMENTS AUX ENJEUX DE SON EXPLICITATION
Keywords:
Corporate social responsibility, social performance, stakeholders, small businessAbstract
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


