The perceptions and intentions of the Shareholders' Elite for Corporate Social Responsibility A study applied to Small and Medium Enterprises in Beni Sueif

Despite the abundance of studies that dealt with corporate social responsibility in terms of political, moral and moral, especially large companies cooperating with civil society associations in large cities in general, SMEs in particular have not received sufficient study. In addition, there is a lack of theoretical frameworks dealing with the Egyptian context in favor of Western normative theories that are not in line with the Egyptian context. Based on this, the study is based on Coleman's rational approach to employment:”The perceptions and intentions of the elite of the executive shareholders reflect the nature of the ideological context and sociocultural development of the Egyptian society that may increase or decrease corporate social responsibility that collaborates with non-governmental organizations”. The study examined a sample of 94 companies in Beni Suef city which was selected in two ways: First: the intentional sample according to the legal standard, and the second: the snowball sample for the absence of official data and the mode of disclosure of its charitable activities. The tool used is the questionnaire, consisting of five sections, and included 121 questions. It has been confirmed that this tool is stable and true. The study revealed several results, the most important at the level of perceptions: that the presence of building resources more than network resources was a motive to compete positively to reach social goals, and the sustainability of relations within the community, and then became social responsibility part of the humanitarian transactions for Reciprocity, Albeit with double-ideological standards. Despite the existence of a thin line neutral to limited initiatives in companies away from the ideological and institutional context, but the traditional activities that are invisible to large projects or foreign development bodies remain the ruling and not vice versa. The study ended on the level of the elite's intentions to follow the performance patterns of the current social responsibility to sustain the culture of giving to the pattern of performance in society rather than the company.This result is consistent with Coleman's conclusion that the movement of individuals with their social context may increase or decrease social responsibility and consume accumulated social capital Small and medium-sized companies. The study looks to CSR as a national commitment, such as human rights, the right to work and the meaning of life, and this is what the Egyptian context lacks today.