Abstract
This paper focuses on the awareness of the Lebanese SMEs to global performance concepts and subsequently to social responsibility. It especially emphasizes the possible link between social performance and financial performance in the companies and thus focuses on the financial policy of SMEs, their socially responsible practices and the reasons for this commitment in quest of a global performance. To do this, a quantitative method has been established from the data issued from a survey sent to Lebanese SMEs. This research has an exploratory aim. The sample of Lebanese SMEs shows in which theory or hypothesis the SMEs are situated. A larger number of SMEs would have improved the results’external validity