Résumé
More and more SMEs feel obliged to ask questions, or even make commitments, in the field of CSR, out of conviction, necessity or opportunity. Several works have been published in the last few years, highlighting the profile of owner-managers, and SMEs as structures. There are still many questions regarding implementation of CSR policy and, in particular, the role of incubators in the development of CSR practices in SMEs. The aim of this study is to describe CSR practices in incubated French SMEs, so as to better understand them and thus make these practices easier to appropriate by the actors from incubation structures, potentially qualified as innovative businesses. For this reason, the research question is: what CSR practices are implemented by incubated SMEs? At the end of this study, better knowledge of CSR in general, through its various aspects (social commitment, societal commitment and environmental commitment), is presented in the milieu of incubated SMEs. A review of the literature on CSR practices in SMEs will allow us to present the issue. A quantitative study carried out on 123 incubated French companies will make it possible to show that, of all the responsible approaches implemented, social actions occupy a privileged position with an overall score of 4/5, while societal actions and relations with the external stakeholders had an overall score of 3/5, and environmental practices 2.5/5.