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CSR is nowadays a strategic lever for the development and even survival of companies of all sizes (R. Sangue Fotso, 2018) and a vector of their legitimacy (N. Jbara, 2017). In this sense, green expenses, meaning any expense related to CSR, should be of particular concern to companies. However, the general census of businesses carried out by the National Institute of Statistics (2018) in Cameroon reveals little interest in them. Based on this observation, in this paper, we aim first and foremost to identify the factors that lead those few Cameroonian SMEs that practice CSR to invest in these green expenses. Our results show that the intensity of Cameroonian SMEs’ commitment to green spending depends on the age, gender, and level of education of the principal director, the geographical location of the company, and whether it belongs to the secondary or tertiary sectors.