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e objective of this study is to check y if there is an isomorphic and convergence effect on CSR practices predicted by neoinstitutionalist theory in SMEs in Jalisco, Mexico and Quebec, Canada. Both summited to the same institutional rules arising from NAFTA. e methodology was based on 200 SMEs located at Quebec and 200 at Jalisco. ANOVA tests were performed, on an instrument of own development, to corroborate whether there are isomorphic similarities or not of each variable analyzed. e results tend to show that SMEs in Jalisco are similar to those of Quebec on CSR practices. It is concluded, as findings, that the hypotheses presented are simplifications restricting reality to understand the phenomenon of the influence of treaties between the two countries on CSR practices in SMEs in each country.

Las prácticas de responsabilidad social empresarial en las pequeñas y medianas empresas en Jalisco y Quebec: ¿Isomorfismo despues del TLCAN?