The issue of sustainable development is increasingly becoming a major concern for researchers dedicated to environmental protection. This situation naturally leads to the contemplation of new managerial practices and economic strategies within companies. Evolution becomes urgent to better manage the risks related to the survival and sustainability of businesses. The challenge for any organization is to achieve a balance between competitiveness, logistics, and environmental respect. In this context, Corporate Social Responsibility (CSR) emerges as a strategy that can lead to improved performance. Prioritizing the environment, preserving it, and thus conserving resources is one of the objectives of sustainable development. It is in this vein that companies commit to a strategic vision centered around social responsibility. The evident issue before us can be articulated as follows: how can the CSR approach serve as a genuine lever for development in small and medium-sized enterprises (SMEs)?