حوكمة المؤسسات الصغيرة والمتوسطة كآلية لتفعيل المسؤولية الاجتماعية ودورها في إرساء استراتيجيات التنمية المستدامة

Résumé: Constitutes good governance of the institution the most important topics that attract the attention of States in the current situation, where he became a national priority and strategy. The reason for this, due to the urgent need and growing our institutions in order to consolidate the internal competitiveness to win the stakes and the challenges of an open and sophisticated market. The small and medium-sized private enterprises on the first, in light of challenges, as a place occupied by the engine of wealth creation and the creation of posts of a permanent job, as is the subject of corporate social responsibility of the institution for the key issues that require that lent great importance by the institutions on the different nature of ownership and forms; no longer the preserve of the public institutions, but modern development thinking requires the private institutions to play their role and adopt within the framework of comprehensive development by working to establish the principles and concepts of the indicators of social responsibility in charge of its obligation and sustained trend stakeholders and society as a whole. With the multiple functions of state institutions and the increasing requirements of contemporary societies has become imperative for the private economic institutions to contribute to the achievement of economic and social well-being. As the special economic institution promoted to citizenship does not mean abandoning its responsibility to make a profit, but it must be within the framework of moderation and commitment to work and act in charge of economic and moral practices of perspective it gives it a strategic excellence and new fame. Achieving this requires a sincere initiative stemming from the convictions of the contractor and the effective exercise of his responsibility towards his foundation linked to the fate and interests of multiple parties, whether at the domestic level and the outer and embodied the role of the contractor in the balance between the divergent expectations and meet them in moderation in order to serve the public good. So this research is trying to highlight governance contributions at the level of SMEs in the field of social responsibility in particular; and how it can contribute to the establishment of sustainable development strategies and address the problems in general, the study concluded that both governance and social responsibility share in terms of goal to preserve the rights of stakeholders and contribute to the sustainable development of the relationship that is to be linked by the institution that applies the principles of corporate governance, necessarily, with the adoption of a program of social responsibility. Key words: corporate governance, social responsibility, stakeholders, SMEs, sustainable development.

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