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.

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.

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.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

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>

Corporate social responsibility as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haruna Babatunde Jaiyeoba ◽  
Shahoriyer Hossain ◽  
Hamzah Mohd Salleh ◽  
Amal A.M. Elgharbawy
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Legal Responsibility ◽  
Future Research ◽  
Content Type ◽  
Employee Welfare ◽  
Corporate Social ◽  
Profit Maximisation ◽  
The Relationship

Purpose This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Starting from being nice to do, the emergence of the Covid-19 pandemic has brought CSR to the forefront of businesses, forcing them to rapidly shift from profit maximisation to business preservation. Thus, it is practically crucial to ascertain whether CSR could be effectively used to promote halal brands in this era. Design/methodology/approach To achieve the stated aim, a survey questionnaire was developed and used to collect data from 295 participants who are familiar with the concepts of CSR and halal in Malaysia. The data collected were analysed using both descriptive and inferential statistics. Findings The findings reveal that the commitment to halal best practices, zakat and charitable donations, environmental responsibility, employee welfare and responsible dealings with clients are the most important CSR activities that can promote halal certified companies in the era of Covid-19. Whilst there is a positive relationship between halal economic responsibility and CSR as a promotional tool, such relationship is not significant. Nevertheless, the relationship between legal responsibility and CSR as a promotional tool is negative and insignificant. Research limitations/implications Limitations are inevitable in any study where a convenient sampling technique is used. Respondents from Klang Valley in Malaysia make up a large proportion of the study’s sample. This may consequently limit the generalisability of the findings of this study. Hence, future research should adequately collect data from other cities in Malaysia. Moreover, this paper does not differentiate between perceptions of Muslims and non-Muslims or between male and female; this might have an effect, as Muslims are likely to favour most of the items in the questionnaire used to collect data for this study. Thus, future research may collect sufficient data to shed more light on this issue. Originality/value The researchers have revealed that CSR is an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Study of this nature is rare in academic literature.

The contribution of corporate social responsibility (CSR) initiatives to student enrollment and performance in Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karim Fusheini ◽  
Hussein Salia
Keyword(s):  
Corporate Social Responsibility ◽  
Academic Performance ◽  
Social Responsibility ◽  
School Enrollment ◽  
Education Sector ◽  
Future Research ◽  
Student Enrollment ◽  
Content Type ◽  
And Performance ◽  
Corporate Social

PurposeFinancing is a major obstacle to achieving quality education for all persons of school-going age in less-developed countries. Consequently, corporate institutions through corporate social responsibility (CSR) initiatives are increasingly becoming government partners in financing education sector projects. The effect of these CSR interventions on education funding gap, school enrollment and academic performance is yet to be adequately evaluated, hence the reason for this study.Design/methodology/approachThis study used in-depth interviews and focus group discussions on examining the contributions of CSR initiatives to school funding, enrollment and academic performance from the viewpoint of teachers, students and heads of schools. The interviews were tape-recorded, transcribed, reviewed and sorted according to key and recurrent themes.FindingsThe study shows that CSR interventions have contributed to student enrollment in beneficiary schools, improved academic and core-curricular performances of students. Funding gaps in schools have also being unraveled through this study which will inform policy decisions going forward. However, the informal financiers may have other reasons unknown to the resource recipients for investing in the education sector.Research limitations/implicationsThe research only considered the perspectives of teachers, students, pupils and heads of schools on the effect of CSR interventions on enrollment and performance. The views of CSR initiators (corporations), opinion leaders and other stakeholders of the schools are reserved for future research.Practical implicationsIt is therefore imperative that managers of school systems are cautious in establishing exchange relationship with informal financiers as there may be other hidden reasons behind the corporate support to the beneficiary schools.Originality/valueThe addition of other stakeholders' perspective on the effect of CSR initiatives on school enrollment and students' performance is a novelty.

Pathway toward environmental sustainability: mediating role of corporate social responsibility in green human resource management practices in small and medium enterprises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jun Wen ◽  
Hadi Hussain ◽  
Junaid Waheed ◽  
Waheed Ali ◽  
Ihsan Jamil
Keyword(s):  
Corporate Social Responsibility ◽  
Human Resource Management ◽  
Human Resource ◽  
Environmental Sustainability ◽  
Small And Medium Enterprises ◽  
Content Type ◽  
Hrm Practices ◽  
Green Human Resource Management ◽  
Medium Enterprises ◽  
Corporate Social

PurposeRecent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green human resource management (HRM) practices and corporate social responsibility (CSR) play an important role, especially in the case of developing economies. Thus, this study aims to examine the direct and indirect relationship between green HRM practices and environmental sustainability (ES) through the mediation of CSR in SMEs in Pakistan.Design/methodology/approachThe cross-sectional design of this study considers the mechanism by which green HRM practices affect ES through CSR in the context of Pakistani SMEs. The authors collected data from 320 manufacturing SMEs and used the partial least squares structural equation modelling (PLS-SEM) technique to examine the relationship between variables.FindingsThe empirical findings of this study suggest green HRM practices have a positive and significant impact on ES. Further, the second hypothesis is not supported. In addition to the direct impact, the indirect effect of green HRM practices on CSR is positive and significant. Finally, the authors determine that green HRM practices affect ES through the partial mediation of CSR.Originality/valueTo date, this study is the first to use CSR as a mediator between green HRM practices and ES in the context of Pakistani SMEs. The study has important implications for HRM and government policy makers, suggesting they should improve strategies in favour of the green economy. Furthermore, developing countries could design similar studies with different future sustainability factors.

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