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Corporate social responsibility (CSR) in recent years has become a social issue and a research subject that has attracted attention both in economics those management researchers. Long reserved for large companies, CSR is now a strategic issue for smaller organizations, particularly SMEs. Subject of multiple initiatives on the ground, SMEs CSR practices remain little explored in academic work Cameroonian context. Yet the debate on CSR in Cameroon is pervasive, both in the speeches of the business community, public authorities than for academic researchers. This article, by offering an analysis in Cameroonian SMEs, helps to fill this gap somewhat. The purpose of this study was therefore to analyze the factors behind the implementation of an approach to CSR within SMEs. The results of the study show that the financial, the institutional environment, the size of the company, the industry, the ethics officer and age of the company positively influences the implementation of the CSR in Cameroonian SMEs.