Corporate social responsibility (CSR) is a concern for many companies. However, it is a concern that has often concerned large companies in developing countries. However, small and medium-sized enterprises (SMEs), which represent the vast majority of businesses in Africa and Senegal with more than 99.8% of the economic fabric, are often left behind. Given that SMEs are mainly characterized by the preponderance of the manager and that there are few empirical studies on CSR in these companies, the aim of this book will be to contribute to the development of research on the issue of SME involvement in CSR. This will be done through an in-depth examination of CSR in SMEs through semi-constructed interviews with three SMEs in Senegal from different sectors of activity and through a contextual analysis based on the case study approach and stakeholder theory.