CSR in Very Small Entities and Small Enterprises in the African Context: Overview and Modeling

In line with the criticisms put forward in postcolonial and decolonial approaches, the literature on Corporate Social Responsibility (CSR) in Africa is marked by the absence of a CSR model that truly reflects the deployment of very small entities and small enterprises (VSESEs) on the continent. The purpose of this contribution is therefore to identify a CSR model based on the detailed entrepreneurial realities of VSESEs in an African context. Through observation of the practices of 12 Cameroonian VSESEs and the testimonials of their promoters, it appears that CSR in these small entities comes in three dimensions, depending on the target community: genealogical responsibility towards blood relations, geographic responsibility towards the local community, and spiritual responsibility towards those sharing the same beliefs. Each of these dimensions is characterized by underlying conciliation mechanisms, actions and practices, and distinct stakeholders.