La RSE et les PME. Analyse descriptive à partir de l'enquête COI 2006

Rim Oueghlissi

Revue française de gestion, 2013, vol. N° 236, issue 7, 163-180

Abstract: This article proposes, from the Computerization and Organizational Change survey (COI, 2006) to describe CSR practices of French SMEs. The results show lower inclusion of CSR issues in SMEs compared to other companies (significant difference). They suggest that social practices are the most divergent between SMEs and other businesses. And they shed light on differential investment in terms of CSR based on the industry. These results are discussed regarding the socially responsible investment (SRI). Indeed, this latter is likely to play a significant role in assisting SMEs to follow more ethical behavior.

Date: 2013
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