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Theaim of this research is to better understand the relationship between CSR and FP in the context of French SMEs. This relationship has been widely studied in the context of large companies (Orlitzky, 2005, 2008; Van de Velde and al,. 2005; Jamali, 2008; Lindgreen and al, 2009) but has been ignored in the other context. To achieve our objective an exploratory study was conducted on 80 profitableSMEs and a logit model was applied to an econometric analysis. Indeed, the social responsible strategy cannot be sustainable in the SMEs context if a certain level of profitability has not been reached (Bowen,2000; Berger-Douce, 2008). The contribution of this paper is both theoretical and practical. In the first part, our work contributes directly to improving the analysis of the relationshipbetween CSR and FP. The second component revealed two observations: the first one suggests the existence of a positive, but marginal relationship, the second one underlines different and complex relationships between the various components of the CSR and FP.
(ProQuest: ... denotes formulae omitted.)
CSR has been the subject of intense controversy and attracted great interest overthe past three decades. Since Bowen's book (1953), who argued that companies were responsible for production of standard goods and services, they also must produce 'social goods' and have an obligation to give back to the communities concerned.
Until the work of (Carroll, 1979; 1991; Aupperle, 1984; Wartick and Cochran, 1985; Mirshak and Jamali, 2007; Wood, 1991, 1994, 2010) who tried to set upand conceptualized models of CSR as a set of structural categories that can be identified, described and measured. The CSR debate remains relevant (Porter, 2011) and more precisely the interdependence of CSR and business performance. This theoretical development is made exclusively in the context of large enterprises, while knowing that one hand SMEs are a major source of entrepreneurialabilities, innovation and employment. Within the European Union, 23 million SMEs provide around 75 million jobs and represent 99 percent of businesses majority. On the other hand 70 percent of global pollution emanates mainly from SMEs (Smith and Kemp, 1998) and 60 percent of total carbon emissions (Marshall, 1998). For (Hillary, 2000) the total effect of SMEs on the environment far exceeds that of largeenterprises. Despite the importance of the SMEs impact on the natural and social environment, academic studies on socially responsible practices in the context of SMEs appear virtually absent from the debate (Jamali and al, 2009) and remain discreet about their practices despite the recent research (Jenkins, 2006, 2009; Vives, 2006; Jamali, 2009).
In this context to recognize the importance of...