Practices of CSR in Moroccan SMEs: Status and Issues

Understanding the concept of the Corporate Social Responsibility (CSR) and its benefits in the small and medium size enterprises (SMEs) context is no longer in need to be demonstrated in developed countries. Indeed, empirical research shows that CSR practices appropriation have a positive influence on corporate global performances even though the benefits are less obvious for the SMEs than for the big corporates.However, despite an increasing awareness of this new management approach, there are only few studies about CSR in Moroccan SMEs. Nonetheless, there is no evidence that the results and the relationships built up in developed countries are applicable to different environments such as Morocco. What is the current situation of CSR practices in Moroccan SMEs?An empirical study will assess the degree of ownership of these companies in CSR practices through the presentation of an inventory, then highlight the issues and benefits of such practices for these SMEs.