The present study aims to explore the different factors that make up the Corporate Social responsibility in order to ascertain the degree of implementation of this management style between small and medium-sized enterprises (SMEs) in the industrial-manufacturero sector of the District of Tarapoto in the Peruvian region of San Martin. In this context of analysis, evaluated the five factors of CSR for SMEs proposed by Jenkins (2006): leadership of the owner/manager, style of management, organizational culture, promotion, and tools and methodologies of CSR management. To this end, a survey was applied to 95 industrial-manufacturero SMEs in Tarapoto district, found that of the five factors analyzed only one of them is practiced by more than half of those. While individual SMEs might have less margin of action compared to large firms which are traditionally the most important references in th...