Quel sens donner à la RSE dans un contexte africain ? L’exemple des très petites entreprises au Sénégal

This research is concerned with the notion of CSR and its specificities with regard to the southern countries. Indeed, the work underlines that it is necessary to build a CSR adapted to the different political, economic and socio-cultural contexts because these contexts convey various representations of enterprises and their role in the society. From this perspective, our objective is to identify the characteristics of CSR in the context of very small enterprises and their stakeholders in Senegal where many actions are regarded as socially responsible. The results highlight four categories of significations and the fact that CSR is part of a context in which the role of the Government is decisive in the actions of companies. The social actions are carried out by the entrepreneur rather than the enterprise. CSR is to be adapted in order to take into account theses specificities.