Article
French
ID: <
10670/1.m2rch5>
Abstract
`titrebCSR and SMEs: lighting by the theory of stakeholders from the grid Mitchell, Agle and Wood`/titrebThis study is based on the stakeholder theory, and confronts the rhetoric with the reality of CSR practices in SMEs, from the model of Mitchell et al (1997). A comprehensive exploratory approach based on case studies is used for the investigation. The results show that the issues of social responsibility are definitely not identical in SMEs. In addition, the leaders’ logic of action and their subsequent managerial implications vary depending on the situation. Indeed, the observed CSR practices range from a simple application of the legal framework, and in some cases from a fight to save jobs, to favorable and caring practices for employees. So, the conviction of the leader can be strongly attenuated by a principal or by adverse economic conditions.