Our paper analyses the link between the adoption of corporate social responsibility (CSR) and competitiveness performance among small and medium enterprises operating in the fashion industry. The study refers to a sample of 213 SMEs (Small and Medium sized Enterprises) located in Italy and France and is based on a correlation analysis between competitiveness variables and the CSR practice adopted. The results show a significant correlation with regard to the innovation process, both from the technical and the organizational point of view, and the intangible performances. On the other hand, another competitiveness macro-category, which is the market performance (measured as demand trend, turnover and business attraction), presents deceptive ...