Purpose: Bymobilizing the sociological approach of action logic, this research aims to understand the articulation between the various dimensions of Corporate Social Responsibility (CSR) and the conditions for the emergence of an overallcommitment towards stakeholders in Small and Medium-Sized Enterprises (SMEs) in an emerging country: Tunisia. Design/methodology: A qualitative study was carried out through multiple case studies of Tunisian SMEs. Findings: The research findings tend to reveal that an overall CSR commitment requires an interaction between individual and contextual dimensions. However, predispositions coming from the individual manager dimension would play the role of a catalyst for a proactive CSR approach. As for the SMEs transition from weak to global commitment, this would primarily stem from contextual dimensions. In addition, each of the hedonistic, entrepreneurial or managerial action logic could be conducive to this type of commitment. Research Limitations:The number of explored cases could constitute a limitation of this work as it does not allow a statistical generalization of the results based on the criterion of frequency. Originality: Few of the CSR studies focused on a multi-dimensional commitment in SMEs In this research we aim to avoid an over-representation of the manager, and approach his action logics most conducive to a multi-stakeholder approach to CSR.