The manufacturing sector of the Department of Caldas, Colombia, requires design of strategies to generate balance between productive, environmental, social and economical factors. Criteria for Corporate Social Responsibility are essential to achieve this balance, because they establish management strategies to prevent possible impacts. The ISO 26000 is an international reference of business management with social responsibility criteria. Based on its guidelines, the implementation level of social responsibility was evaluated in small companies in the Food and Beverage industry of Caldas, through a descriptive research that sought to assess the correspondence among the corporate policies, practices and values with the principles of social responsability; identify the mechanisms for engaging stakeholders; charaterize the actions and business practices on social responsibility core subjects and analyze the actions for integrating social responsibility throughout the organization. The results suggets that small enterprises consider the principles and core subjects of social responsibility, but it is necessary to implement best practices that allow a greater connection with stakeholders and empower communication strategies to facilitate integration throughout the organization.