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This research looks at the notion of CSR and its specificities in Southern countries. It points out that it is necessary to build a CSR adapted to the different political, economic, and sociocultural contexts because these contexts convey various representations of enterprises and their role in society. From this perspective, our objective is to identify the characteristics of CSR in the context of very small enterprises and their stakeholders in Senegal, where many actions are regarded as socially responsible. The results highlight four categories of meaning and the fact that CSR is part of a context in which the role of the government is decisive in the actions of companies. The social actions are carried out by the entrepreneur rather than the enterprise. CSR needs to be adapted in order to take into account these specificities.