Resumen
Research of Corporate Social Responsibility (CSR) in small and medium enterprises (SME) is a growing area of interest. The object of this study is to evaluate the impact of certain CSR practices put in place by a sample of 95 SME in the competitiveness of these companies. The study was developed in close cooperation with the Chamber of Commerce of Madrid, using questionnaires and PLS structural equation model as the analysis tool. The results point out that both management related CSR practices and HHRR related CSR practices has a positive effect on the competitiveness of the companies, reflected in the company's ability to attract and retain talent and on the company's customer orientation. The article provides some practical indications for managers, such as developing a set of rules of conduct and behavior for employees and partners, and procedures by which questionable practices for obtaining commercial advantages are banned.