Abstract
This paper analyzes how national institutions impact corporate social responsibility (CSR) practices for small- and medium-sized enterprises (SMEs) in the food-processing industries of France and Morocco. In this study, CSR practices are defined around two main dimensions: corporate performance (financial vs. global) and the CSR approach (defensive vs. active). Qualitative data were collected during semi-structured interviews with SME managers in charge of CSR issues. We then performed a content analysis. Our study shows that there is a distinct difference between the CSR practices adopted by SMEs in France and Morocco. Indeed, the findings suggest that under the rule-based governance system of France, most SMEs view CSR as an economic tool and it is adopted as an opportunity-seeking perspective anchored in the search for global performance. The findings also show that under the relationship-based governance system of Morocco, SMEs mainly see CSR from a constraint-reducing perspective. However, some Moroccan SMEs have begun to see the economic opportunities of CSR, especially in accessing foreign markets.