Strategic CSR Assets within SMEs: A Comparative Case Study

Abstract

This article aims to show the extent to which strategic organizational resources and assets may determine the type of CSR strategy deployed in SMEs. It is based on the Resource Based View (RBV) approach that allows the authors to propose a theoretical grid to analyse CSR commitment considering the assets mobilized. We have conducted interviews with two SME chief executives with a view to assessing their perception of both internal and external challenges involved in corporate responsibility policy-making, and then have examined the measures implemented in their firms as well as the resources mobilized. We conclude that although the firms have similar resources at their disposal, they actually demonstrate quite different levels of commitment to responsibility in practice.