Sustainability in SMEs: What Core Values Are Really Important?

There is a genuine commitment to Corporate Social Responsibility (CSR) among companies of all sizes. However, for small and medium-sized enterprises (SMEs), there is a distinct relationship between managers and their stakeholders in terms of CSR commitment. Environmental, social, and societal issues are approached differently depending on the strategic and ethical values held by the manager. These values can enhance CSR commitment, ensuring the firm’s growth while contributing to global well-being. This paper focuses on this relationship through two studies: (1) a descriptive survey conducted in 2019 on a sample of French companies, examining their responses to CSR commitments, and (2) a qualitative survey of 10 French SME managers, exploring the criteria influencing their CSR engagement. The findings reveal that CSR actions are strongly influenced by the strategic goals and values upheld by the firm. SMEs have their own specific management style. In fact, the way they operate responds to a number of mechanisms that are complex to identify. Relationships with stakeholders in the firm’s ecosystem, combined with the values espoused by the firm’s managers, can be decisive factors in determining action in favour of CSR.