This research work focuses on new forms of partnership governance and not just shareholder governance driven by Corporate Social Responsibility (CSR) approaches. These forms of governance notably question the management of human resources and the participation practices implemented with regard to employees. Indeed, it is through direct or indirect individual participation, through employee representatives, that employees can make their demands heard and express their needs and expectations within the company. Participation practices would thus contribute to the implementation of socially responsible behavior just as CSR would contribute to responsible management by taking into account the stakeholders.Therefore, the question is whether companies engaged in CSR, and particularly in its social aspect, implement concrete practices in favor of their employees through different forms of participation. In other words, it is about highlighting the link between participation practices and CSR.The work is based on a survey conducted in Luxembourg SMEs. Logistic regression models show that CSR in the social domain is positively associated with the use of participatory HRM practices by SMEs. On the other hand, the link between bargaining practices with employee representatives and CSR practices seems less close. While CSR does not promote negotiation, it nevertheless seems to favor the consultation of employee representatives. Also, the CSR commitment of SMEs associated with participatory HRM practices, does not indicate that these practices replace representative participation. This work highlights rather the complementarity of different participation and expression practices as part of CSR activity. ; Ce travail de recherche s’intéresse aux nouvelles formes de gouvernance partenariales et non pas seulement actionnariales induites par les démarches de Responsabilité Sociale des Entreprises (RSE). Ces formes de gouvernance interrogent notamment le management des ressources humaines et les pratiques de participation mises ...