Abstract
The new millennium brings a new uncertain environment in business, besides a strong pressure in companies to improve and establish new company strategies that allow, not only to increase its market participation and to obtain a major level of company performance, but to survive in a market every time more globalized and competitive. Therefore, in the current literature various researchers and academics consider Corporate Social Responsibility (CSR) as one of the current company strategies, overall for Small and Medium Enterprises (SMEs) that adopt this type of activities, to obtain greater performance. Therefore, the central objective of this empirical study is to analyse and discus the existing relationship between CSR and business performance, using for that a sample of 397 SMEs. The results obtained shown the existence of a positive and significant relationship between CSR and business performance.