Abstract

This work aims at contributing to understanding the perception of CSR[i] by CEOs[ii]of Cameroonian SMEs[iii]and its possible practical translation on the field. To reach this target, we first highlighted theoretical explanation which aimed at defining stakeholders and the dependency towards resources theories. Then, on the empirical aspect, we attempted to carry out a field study. The explorative character of our research led to select a qualitative methodology based on case studies. Semi- directional interviews, nine month-follow-up and site visits were carried out in the presence of SMEs managers. These enabled us look into the different perceptions of managers and associated practices. From that, it could be observed that the concept of CSR is divergently perceived by SMEs, in accordance to the conviction of managers, their level of instruction and the activity sector. As SMEs are rarely involved in the three CSR pillars, they often put in place casual approaches concerning certain CSR aspects. However, SMEs wishing to position themselves favorably in their environment must associate the three logics. This category of enterprise must be backed up by public entities, business associations and certain of the civil society.

Key words: Corporate social responsibility (CSR), small and medium scale enterprises (SMEs), chief executive officer (CEO), Cameroon, case study.