Factors affecting the social commitment of small and medium-sized enterprises: A unique case study in the Tunisian context
Type de matériel :
67
The research objective of this article is to shed additional light on the dynamics related to the societal commitment of SMEs. To achieve this objective, we set out to trace the trajectory of SMEs’ commitment toward their stakeholders and to identify the factors explaining the evolution of this commitment. A unique case study presenting responsible practices toward stakeholders was carried out. Data collection was based on a triangulation of data sources as follows: 1) individual interviews with the manager and six staff members (some of which were repeated); 2) non-participant observations; 3) social reports and other corporate documents. We then carried out a thematic content analysis of the different materials collected. Following a multi-stakeholder approach, our analysis of the evolution of CSR practices highlights fluctuations in the CSR trajectory. It also reveals a trend toward responsible practices vis-à-vis employees and society, with a relative stability in environmental practices throughout the trajectory. Our results also indicate that the understanding of societal commitment in SMEs would benefit from going beyond the focus on individual factors specific to managers to take account of organizational and environmental factors.
Réseaux sociaux