Corporate Social Responsibility (CSR) is built over time into an imperative for any organization (large, small and very small), including in developing countries. The central role that the leader plays in the decision-making process in small and medium-sized enterprises (SMEs) and very small enterprises (TPE) is a fruitful field of research to study his/her perception of the concept of CSR. The prevailing normative and empirical literature on the perception of CSR by the leaders of these companies over the last three decades led them to adopt, in their turn, mimicry of such practices, cogitating on the beneficial effects that are very often associated with them. However, notwithstanding the abundant literature devoted to CSR in these organizations, the empirical research dedicated to the perception of the "top manager" of these structures, specifically in the African context remains very limited. Based on the assumption that forest certification is likely to be a distinctive variable in the perception of CSR, a qualitative study was conducted among the strategic actors of four Cameroonian SMEs in the forest industry, two of which Forest Stewardship Council (FSC) certified and two uncertified reveals (1) a small distinction between the two groups regarding not only their knowledge and appropriation of the concept of CSR, (2) the identification of motivations but above all (3) some challenges to the commitment of the organization.