68

The aim of this research is to deepen the study of CSR in SMEs through the individual lens. The conceptual framework of microfoundations, which highlights the fundamental role of the manager’s representations in the deployment of CSR in SMEs, was adopted. We focus on the links between CSR representations and practices with regard to employees, through an object of concern to leaders in terms of CSR: the well-being of employees. Our methodology allows us to identify a three-category typology of managers’ representations regarding well-being, corresponding to different social practices and human resources: relational representation, functionalist representation, and holistic representation of well-being. These three different visions of well-being are characterized by managers’ varying levels of proactive commitment and concern for employees.