摘要：SMEs, as productive economic units with their own characteristics, have evolved into the category of companies with greater economic and social impact. Although there are various work fields in management sciences related to the management of SMEs, the field of strategic management has established itself as the most conducive to achieving competitiveness in these organizations. Corporate Social Responsibility (CSR) has emerged as a common practice for large companies, but currently is implemented in most of the world, even into small and medium enterprises. This, either voluntarily or by legal mandate. According to the results analyzed following the hermeneutical method, parting from a qualitative research based on the techniques of participant observation and in-depth interviews, in this article an alternative for addressing corporate social responsibility by managers of this kind of organizations is presented, in accordance with the strategic management framework
关键词：Company; entrepreneur; strategic management; SME; corporate social responsibility (CSR).;empresa;empresario;gestión estratégica;pyme;responsabilidad social empresarial (RSE);empresa; empresário; gestão estratégica; MPE; responsabilidade social empresarial (RSE).
