Résumé:
Small and medium-sized enterprises, as the other economic bodies, see a
great deal of changes and developments which affected different fields of
their own activities. Now, they are found involving in some issues that were
in the near past out of their concerns and responsibilities. The most
prominent of these issues, internationally or locally, is the so-called
“sustainability” and the economic, social and environmental dimensions that
it holds.
Considering them a means of achieving sustainable development, small and
medium-sized enterprises are committed to their role in this process by
respecting their social responsibility towards both their internal and external
environments. Due to the absence of social responsibility thinking, the
government is not the only responsible for social development programs at
the moment. As a result, it is mandatory to apply corporate governance
which is, in turn, considered an expression that both complies with the
meaning of social responsibility and ties it up closely.
Key words: Small and medium-sized enterprises, governance, social
responsibility, and sustainable development.