Résumé
Since the early 2000s, scholars in small and medium-sized enterprises (SMEs) have investigated corporate social responsibility (CSR) by focusing on the drivers, practices, and outputs of CSR policies. Nevertheless, little research focuses on the way SMEs that belong to a common network can develop or harmonize their common practices to reach market and stakeholder expectations. Using a grounded theory approach combined with an action research approach, we met 20 key actors in a network of retirement homes in France. We highlight the main barriers that prevent SMEs from implementing a CSR policy within their network. We point out that factors are not only about SME features but also depend on multilevel (environmental, organizational, and individual) dimensions that play an interacting role in the failure of CSR implementation.