Abstract
This article questions the mixing women-men in SME (Small and Medium-Sized Enterprises) as a process of responsible commitment. It relies on a meaning of the word CSR (Corporate Social Responsibility) according to which the choices of the manager are conditioned by his system of representations. Our grid of analysis permits to observe two different approaches of the joint mixing women-men/CSR : the case of Morocco and the case of France. We thus highlight the importance of each culture, but especially the geographical and structural context.