“…Thus, business enterprises can engage in ethical behaviour and also can share the responsibilities and commitments that countries have taken to the ratification of the global plans of action, such as the Agenda 21, Kyoto Protocol and Agenda 2030 (Getz and Ladek, 2006;Oetzel et al, 2010;Santiago et al, 2015). Data show that CSR activities are focused on philanthropic and volunteer aspects, obedience of labour laws and patterns to meet the requirements of certifications, in addition to presenting themselves as a social-marketing, windowdressing strategy, under the critical approach (Fleming and Jones, 2013;Mathis and Mathis, 2012;Crane and Matten, 2010;Sousa Filho et al, 2010). It is therefore relevant to mention the proactive corporate social responsibility even in Small and Medium Enterprises (Torugsa et al, 2013).…”