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Influence of CSR on the governance mechanisms of SME in Cameroon

Author

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  • gael TONMO

Abstract

Puspose: the aim of this research is to test the impact of a better-developed CSR on good governance mechanisms in Cameroonian SMEs. \n Methodology: logistic regression was applied to a sample of 113 Cameroonian SMEs for which we had previously collected data through a questionnaire survey. \n Results : practices relating to the legal, ethical and philanthropic dimensions of CSR contribute to improving the effectiveness of the board of directors and the type of training managers receive in their supervisory role. This should enable them to make decisions in the interests of all stakeholders, in line with the recommendations of several studies on corporate governance. \n Originality/Relevance : this is the first study in the Cameroonian context to highlight CSR practices that can improve corporate governance issues. \n Social/management contribution : an SME should use: the ethics document, the rules of the business sector, the labor code, compliance with regulations to significantly improve its governance mechanisms and, in turn, create value for all stakeholders.

Suggested Citation

  • gael TONMO, 2025. "Influence of CSR on the governance mechanisms of SME in Cameroon," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 16(3), December.
    • Handle: RePEc:jaf:journl:v:16:y:2025:i:3:n:845
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    More about this item

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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