Perception of the corporate social responsibility of firms by their leaders
Corporate Social Responsibility (CSR) is becoming a mainstream issue for any organization. With the more direct impact of the manager decision in Small and medium-sized enterprises (SMEs), manager’s perception of CSR constitutes a privileged field of research to understand the concept. In light of the fact that certification with the international standards could be a potential causal factor of CSR’s perception, a multiple case study was conducted on eight Tunisian SMEs either certified with the international standards (ISO 9001, ISO 14001, OHSAS...) or without any certification. The analysis of similarities and differences of perceptions shows no significant difference between the groups in appreciation of the term of CSR as well as identification of motivations and barriers to the firm commitment. Our research reveals other causal factors related to manager beliefs and national culture.