Barriers to corporate social responsibility: an Indian SME perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sushil Kumar Dixit ◽  
Samant Shant Priya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Driving Forces ◽  
Social Issues ◽  
Small And Medium Enterprises ◽  
Limited Information ◽  
Content Type ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Csr Engagement

PurposeSmall and medium enterprises (SMEs) across the world are generally found to have a limited interest in wider social issues. SMEs face many barriers in operating in a socially responsible and sustainable manner despite it making a good business sense. This paper explores the barriers and challenges faced by Indian SMEs for engaging in corporate social responsibility (CSR) practices.Design/methodology/approachThe research uses interpretive structural modelling (ISM) to explore the structural relationship among barriers faced by Indian SMEs in their CSR engagement which were identified from the past literature and validated by the experts.FindingsThe study identified thirteen variables as important barriers resulting in a lower CSR engagement by Indian SMEs. The ISM model indicates that Indian SMEs focus on tactical rather on strategic needs along with their limited information and knowledge about CSR are the main driving forces which keep them away from an active and meaningful CSR engagement. Their limited CSR engagement capabilities, limited need to engage with their workforce and lower CSR perceived benefits also constrain their CSR engagement. The Indian SMEs also do not see a need for CSR engagement because of lower community and governmental pressure.Originality/valueThe study provides a comprehensive listing of CSR engagement barriers faced by Indian SMEs along with the structural relationships among them. The model developed provides CSR professionals and policymakers an understanding of the important impediments in CSR engagement of Indian SMEs based on their driving power and dependence. This insight will help them in designing initiatives to influence identified barriers to promote CSR engagement by Indian SMEs.

scholarly journals Corporate Social Responsibility Among Travel and Tour Operators in Nepal

2019 ◽  
Vol 11 (10) ◽  
pp. 2771 ◽  
Author(s):  
Rojan Baniya ◽  
Brijesh Thapa ◽  
Min-Seong Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Small And Medium Enterprises ◽  
Tourism Industry ◽  
Business Practices ◽  
Travel And Tourism ◽  
Responsible Business Practices ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Csr Engagement

Travel and tour operators (TTOs) have become increasingly and positively engaged in Corporate Social Responsibility (CSR) due to increased consumer awareness and responsible business practices. However, CSR engagement has not fully permeated the travel and tourism industry in Nepal as it is still considered ambiguous. There is a need to identify baseline knowledge, and to institute programs and policies for CSR engagement. This study formulated a conceptual model to empirically test the relationship between perceptions of CSR (comparative, benefits and favorability) and its association with the importance, participation and future engagement intentions among TTOs in Nepal. Data were collected via a questionnaire among TTO (n = 138) that were registered with the National Association of Tour and Travel Agents. Based on the results, CSR was deemed to be important due to customers’ favorability toward organizations that implemented related activities. This relationship influenced CSR participation and subsequently led to future intentions to engage. Overall, it was apparent that the TTOs which were essentially small and medium enterprises were focused on CSR implementation largely due to customers’ pressure and/or demand. This study provides knowledge to devise appropriate strategies to drive CSR implementation in the tourism industry via TTO in Nepal.

scholarly journals Relations Between Positive Impacts Of CSR, External Support, CSR Knowledge And The Degree Of CSR Practices In Thai Small And Medium Enterprises

2011 ◽  
Vol 10 (11) ◽  
pp. 17 ◽  
Author(s):  
Pornpimon Eua-anant ◽  
Dusadee Ayuwat ◽  
Buapun Promphakping
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Small And Medium Enterprises ◽  
International Standards ◽  
External Support ◽  
Noticeable Effect ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Csr Engagement ◽  
Positive Impacts

This article investigates the relations between positive impacts from Corporate Social Responsibility (CSR), external support, knowledge about CSR and the degree of CSR practices according to international standards in the viewpoint of small and medium enterprises in Thailand. The survey among 262 small and medium enterprises in five sections in the northeastern region of Thailand reveals that positive impacts of CSR on internal issues have shown to be positively related to the degree of CSR practices in small and medium enterprises. While there is no clear evidence supporting the positive impacts of CSR on external issues, external support and knowledge of owners/managers of small and medium enterprises about CSR have influenced the degree of CSR practices. The results indicate that, for CSR practices according to international standards, Thai small and medium enterprises are more interested in internal issues providing tangible benefits for them. In addition, external support for Thai small and medium enterprises in CSR engagement may not be enough to have a noticeable effect on the degree of CSR practices in Thai small and medium enterprises.

Design and validation of an instrument of measurement for corporate social responsibility practices in small and medium enterprises

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
María Paula Lechuga Sancho ◽  
Manuel Larrán Jorge ◽  
Jesus Herrera Madueño
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Assessment Tool ◽  
Small And Medium Enterprises ◽  
Dimensional Structure ◽  
Future Research ◽  
Reliable Measure ◽  
Content Type ◽  
Medium Enterprises ◽  
Corporate Social

Purpose The purpose of this study is to provide an initial, valid and reliable measure of corporate social responsibility (CSR) in small companies from the theoretical perspective of the stakeholders. Design/methodology/approach To design the multi-item scale or measure a factorial analysis was used. This helped the authors develop the CSR assessment tool, measurement instrument and formalize the model connecting observable phenomena to theoretical attributes. Findings The results of the analysis provided a four-dimensional structure of CSR, including, employees, customers, the environment and society. Specifically, the authors concluded with an original scale of 24 validated indicators that measures CSR in small and medium enterprises (SMEs). The observed results confirmed the validity of the measure proposed to evaluate the commitment of SMEs to CSR through the level of practices developed with their stakeholders. Originality/value The scale developed to assess the level of CSR practices in SMEs stands not only as a valid and reliable measure for future research studies but also as a perfect guide for SMEs managers that want to develop CSR practices in their firms.

Corporate social responsibility performance of small and medium enterprises in regional Japan: an empirical examination

2019 ◽  
Vol 16 (4) ◽  
pp. 449-466 ◽  
Author(s):  
Anura De Zoysa ◽  
Nobyuki Takaoka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Small And Medium Enterprises ◽  
Empirical Examination ◽  
Content Type ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The Impact ◽  
One Way Anova

Purpose This paper aims to examine the extent of corporate social responsibility (CSR) performance of small- and medium-sized enterprises (SMEs) in regional Japan. It also aims to examine the impact of firm size, industry, CSR awareness, firm origin and firm’s strategic focus on CSR. Design/methodology/approach The study measures the CSR performance using a CSR index and seven sub-indexes designed on the global CSR standard – ISO26000. Data were collected through a questionnaire survey of 146 firms. The indexes were analysed using Kruskal–Wallis one-way ANOVA and Mann–Whitney U tests. Findings The results indicate that CSR performance of firms in regional Japan is low across all main areas of CSR and is significantly lower in SMEs relative to large firms. Further, CSR performance of SMEs differs across various industries and firms established in the region display significantly lower CSR performance compared to their metropolitan counterparts. Research limitations/implications Little research exists on the role SME’s play in improving CSR practices in Japan, especially regarding SMEs in regional areas. The findings highlight the need for improving CSR performance of SMEs and promoting the use of ISO26000 as a guiding tool for measuring CSR performance. Originality/value This paper is one of the first papers that critically examine the CSR performance of SMEs in regional Japan. It highlights that despite the recent CSR boom and regulatory initiatives in Japan, CSR performance of SMEs in regional Japan remained low.

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

2018 ◽  
Vol 34 (62) ◽  
pp. 3-19
Author(s):  
Guillen León ◽  
Sergio Afcha
Keyword(s):  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Training Programs ◽  
Small And Medium Enterprises ◽  
Corporate Management ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The City

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

Enhancing the employer-employee relationship through corporate social responsibility (CSR) engagement

2015 ◽  
Vol 27 (7) ◽  
pp. 1479-1498 ◽  
Author(s):  
Daraneekorn Supanti ◽  
Ken Butcher ◽  
Liz Fredline
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Hotel Management ◽  
Content Type ◽  
Beneficial Effects ◽  
Specific Effects ◽  
Employee Relationship ◽  
Hotel Managers ◽  
Corporate Social ◽  
Csr Engagement

Purpose – The purpose of this study is to understand how hotel managers perceive the benefits that may accrue to employees and hotels through their engagement in corporate social responsibility (CSR) activities. Design/methodology/approach – In-depth interviews with 23 hotel managers, representing various functional responsibilities, were undertaken across four provinces in Thailand. The sample included local and international chain hotels. Findings – Hotel managers from all functional areas and levels acknowledged that CSR substantially enhanced the employer–employee relationship. Five themes depicting the beneficial effects were identified: a relationship unifying process, having fun, feeling pride, developing skills and building teamwork. These themes reflect three core factors of emotional responses, social capital and task-related skills. Practical implications – The paper illustrates that CSR activities can be customised to elicit specific effects that will engender beneficial outcomes for both hotel management and employees. Originality/value – This paper provides new insights into how hotel managers perceive the employer-employee relationship is enhanced through CSR engagement. In addition, the paper presents a practical model that will be of interest to both academics and practitioners.

Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana

2016 ◽  
Vol 12 (4) ◽  
pp. 706-718 ◽  
Author(s):  
Samuel Nana Yaw Simpson ◽  
Francis Aboagye-Otchere ◽  
Ruby Lovi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Audit ◽  
Structured Interview ◽  
Research Approach ◽  
Limited Information ◽  
Content Type ◽  
Internal Auditors ◽  
Changing Roles ◽  
Corporate Social

Purpose This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible form of providing CSR assurance. Design/methodology/approach A qualitative research approach was adopted, where data were collected through semi-structured interview of IAs of companies in Ghana that produce CSR reports. Findings Findings suggest that companies appreciate the fact that the internal audit function could provide independent assurance on CSR reports. However, there is limited information on the nature and scope of the assurance procedures. Moreover, most IAs seem to lack the requisite knowledge and skills needed to effectively carry out CSR assurance engagements. These evidences suggest a relatively low level of reliance being placed on CSR assurance services provided internally. Research limitations/implications Findings are purely based on the perceptions of IAs. Future studies may include the views of those who appoint IAs (i.e. management). Practical implications Findings engender discussions on the need for IAs and regulators of IAs (e.g. the Institute of Internal Auditors), particularly those in developing countries to begin to conscientise practitioners on the changing roles of the IA in the areas of CSR and CSR assurance. Originality/value This study is one of the very few studies on CSR assurance from the perspective of IAs and it also based on evidence from an African context. Also, the study provides evidence on the need for a deliberate effort to equip internal audit practitioners to provide at least some minimal assurance on CSR disclosures and reports.

scholarly journals Motives Behind The Integration Of CSR Into Business Strategy: A Comparative Study In French SMEs

2015 ◽  
Vol 31 (5) ◽  
pp. 1975 ◽  
Author(s):  
Linh-Chi Vo ◽  
Karen Delchet-Cochet ◽  
Hakim Akeb
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Comparative Study ◽  
Business Strategy ◽  
Small And Medium Enterprises ◽  
Operational Performance ◽  
Integrative Study ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Shed Light

<p>Corporate social responsibility (CSR) in the context of small and medium enterprises (SMEs) has become an important and substantial area of study for quite a few years. In this literature, while so much research has shed light on what makes SMEs integrate CSR into their business strategy, the existing results regarding their economic, social, and environmental motives are contradictory. In this article, we aim at making a contribution by conducting an integrative study. More specifically, we compare the roles of economic, social, and environmental motives in driving SMEs to make CSR become an integral part of their strategic planning and routine operational performance. Our sample includes 155 French SMEs.</p>

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