The perception of CSR by SME managers: an analysis of a sample of Moroccan companies

Corporate social responsibility (CSR) is attracting increasing interest at the level of practitioners and at the academic level. The wave of CSR has essentially taken over large companies and has given little insight into the practices of SMEs in this area. The perception of CSR by the manager of an SME is a privileged source of the study of this concept because this leader plays a dominant role in the decision-making. To investigate this problem, a survey was carried out among 64 executives of Moroccan SMEs. According to our findings, managers are increasingly aware of the value of engaging in CSR and that social responsibility can have a direct economic value; Some leaders ignore the definition of CSR and define it primarily according to its social dimension; CSR is perceived as a motivating factor and satisfying employee demands that lead to improved productivity. It is also a factor in improving relations with external stakeholders leading to greater economic performance. Lack of information and awareness was the hindrance mentioned by some leaders.Keywords. Sustainable development, Survey, Stakeholders, Management perception, SMEs, CSR