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Faced with an increasing globalized, uncertain and complex world, large and small companies located in northern or southern countries (mostly SMEs) are more aware that commitment to sustainable development represents an innovative lever which inevitably leads to their performance (BergerDouce, 2011; Ngok-Evina, 2014).In such logic, CSR is viewed as a strategic lever which ipso facto leads to sustainable organizational performance (Branco and Rodrigues, 2006, Crane and Matten, 2004). For Porter and Kramer (2006), it is simply a source of competitive advantages for companies. Addressed under the prism of stakeholders’ management (Freeman, 1984) and perspectives (Friedman, 2007; Jensen, 2001), CSR has been receiving increasing attention from researchers for several decades. This concept has been widely tackled from the stakeholder theory’s perspective in order not only to identify the actors, but also, to integrate their expectations, particularly in terms of societal issues (Laarraf et al, 2015). In such context, Bonneveux and Saulquin (2009) equate CSR to a "real management issue under stakeholders’ pressure ". In the same vein, Dannon et al. (2011) reveal that in a context of increasing uncertainty and complexity, "innovation is a strategic necessity" for any organization in search for performance. According to Michell, Agle and Wood (1997),Magnan et al., (1996), the ability of a manager who operates in an essentially complex environment such as the logging industry, who combines "instrumentalism and utilitarianism" of his company with many expectations of its stakeholders, represents an emerging concern for organizational performance (Hollnagelet al., 2009). While a range of literature seems to enhance Carroll’s model (1991) and support its relevance which would be adapted nec varietur in all contexts, research focusing on the relevance of contingent CSR practices, specifically in Cameroon, still remains very mitigated (Visser, 2005; Golli and Yahiaoui, 2009). Thus, in line with the above, this research aims at examining the relevance of contingent CSR practices by adopting Carroll's (1979,1991) model as conceptual framework coupled with the contextual analyses’ frameworks of Pettigrew (1990), Jonhson’s (1992) cultural framework and the intercultural framework of the management of organizations in Africa Abstract: This investigation aims at examining the relevance of contingent CSR practices by adopting Carroll's model as a conceptual framework, coupled with the contextual, cultural and intercultural analyzes of the Management of Organizations in Africa (MOA). The analysis of data collected from two Cameroonian logging companies reveals a perceived difference between employees working in the logging company located in the English-speaking part of the country and those working in that established in the French-speaking zone. Findings indicate Perceived Variations of Carroll’s model in the Cameroonian logging sector. Although CSR is a common subject, its practices are not the same in these companies. This distinction is being observed in that English-speaking employees and other stakeholders are attached to legal and ethical values, unlike French-speaking people anchored in philanthropy. Theoretical and managerial implications are also developed, as well as shortcomings and future research avenues

international journal of managerial studies and research

CSR Practices in Africa: A Comparative Analysis of the Carroll’s Model Between Logging Companies in the Anglo-Saxon and French-Speaking Cultural Zones of Cameroon