A survey from 2005-2015 of the new theoretical and methodological approaches to a better understanding of the commitment of SMEs to CSR
This article aims at positing new theoretical and methodological approaches to better understand the commitment of SMEs to CSR. The state of the art of the publications from the best ranked journals3 from 2005 to 2015 shows that out of 83 articles published in 35 journals, organizational and strategic management theories hitherto identified provides a partial picture of the commitment of SMEs to CSR. As a matter of fact, these theories focus on the basis of the large American business, although different from the characteristics of the SME, thereby leading to distorting situations. It was therefore suggested to use the characteristics of Japanese companies which are compatible with the SME. Consequently, the theories identifies may be supplemented by sociological theories such as entrepreneurship, human resources, incentive and convention theories. Furthermore, concerning the methodology, no study presents the point of view of the researcher as a reflective practitioner who may produce different and conclusive results.