The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises

Sustainability Reporting ◽

Web Survey ◽

Economic Returns ◽

Practical Support ◽

Medium Enterprises ◽

Corporate Social ◽

Small and medium enterprises (SMEs) have a prominent role in both the European and the Italian economies, but their approach towards corporate social responsibility (CSR) and sustainability is still underdeveloped. The reasons are mainly related to perceived low economic returns, lack of enforced compliance of the legislation, limited financial and practical support. In overcoming these problems, the role of small and medium practices (SMPs) can be determinant due to the relationship between SMEs and their (not only accounting) consultants. This chapter focuses on SMPs' role in promoting SMEs' initiatives and also considers the academic debate about their sustainability reporting. The investigation of this stream of research and the results of a web survey (involving SMPs in the Northeast of Italy) emphasize how SMPs can support SMEs' sustainable practices and reporting.

Corporate Social Responsibility Activities that Influence Customer Loyalty of SMEs

International Journal of Business and Management ◽

10.5539/ijbm.v13n6p255 ◽

2018 ◽

Vol 13 (6) ◽

pp. 255 ◽

Cited By ~ 1

Author(s):

Peter K. Turyakira

Keyword(s):

Social Responsibility ◽

Customer Loyalty ◽

Structural Equation ◽

Equation Modeling ◽

Key Stakeholders ◽

Medium Enterprises ◽

Corporate Social

Businesses are increasingly required to address the demands of key stakeholders, in addition to those of shareholders. There is an increasing role of corporate social responsibility (CSR) to large businesses and small and medium enterprises (SMEs) alike. However, research to support the degree of the application of CSR activities to SMEs with respect to customer loyalty is limited. The purpose of this study was to examine the selected CSR activities that impact the customer loyalty of SMEs. A self-administered questionnaire was distributed to selected SMEs in Kampala District, while Structural Equation Modeling was utilised to determine the influence of independent variables on the dependent variable. The study findings revealed that the selected CSR activities (Society-oriented CSR activities, Market-oriented CSR activities and Environmental-oriented CSR activities) positively influence the Customer loyalty of SMEs.

The Role of Academics in Corporate Social Responsibility to Increase Business Capacity of Micro Small and Medium Enterprises

Jurnal Hukum Positum ◽

10.35706/positum.v4i1.3004 ◽

2019 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Teguh Tresna Puja Asmara ◽

Tarsisius Murwadji

Keyword(s):

Social Responsibility ◽

Medium Enterprises ◽

Corporate Social

SMEs and CSR in Developing Countries

Business & Society ◽

10.1177/0007650315571258 ◽

2016 ◽

Vol 56 (1) ◽

pp. 11-22 ◽

Cited By ~ 75

Author(s):

Dima Jamali ◽

Peter Lund-Thomsen ◽

Søren Jeppesen

Keyword(s):

Developing Countries ◽

Research Articles ◽

Original Research ◽

Special Issue ◽

Medium Enterprises ◽

Corporate Social ◽

Relationship Of ◽

This article is the guest editors’ introduction to the special issue in Business & Society on “SMEs and CSR in Developing Countries.” The special issue includes four original research articles by Hamann, Smith, Tashman, and Marshall; Allet; Egels-Zandén; and Puppim de Oliveira and Jabbour on various aspects of the relationship of small and medium enterprises (SMEs) to corporate social responsibility (CSR) in developing countries.

Could more innovation output bring better financial performance? The role of financial constraints

Financial Innovation ◽

10.1186/s40854-021-00309-2 ◽

2022 ◽

Vol 8 (1) ◽

Author(s):

Benlu Hai ◽

Ximing Yin ◽

Jie Xiong ◽

Jin Chen

Keyword(s):

Financial Performance ◽

Financial Constraints ◽

Economic Benefits ◽

Curvilinear Relationship ◽

Economic Returns ◽

Innovation Output ◽

Medium Enterprises ◽

AbstractInnovation scholars highlight the economic benefits to firms, while research findings on the relationship between innovation output and economic returns remain mixed. In this study, we develop the profiting from innovation (PFI) framework and address the crucial role of financial constraints in the relationship between innovation output and financial performance. We argue that the liability of newness differentiates firms’ financial performance during the commercialization of innovation, leading to a U-shaped relationship between firms’ innovation output and financial performance. We further document the moderating impact of individual financial constraints (IFC) and market-based financial constraints (MFC) on this curvilinear relationship. Empirical tests based on the 142,972 firm-year observations of the multi-source dataset of Chinese manufacturing firms from 1999–2009 support our hypotheses. The additional analysis shows that non-state-owned enterprises and small and medium enterprises benefit more from the synergistic effect of reductions of IFC and MFC than state-owned enterprises and large firms. Our study enriches the literature of the PFI framework by uncovering the mechanism between innovation output and economic returns where financial constraints play an essential role. To the best of our knowledge, we are among the first to investigate the processes and mechanisms between innovation output and financial performance, generating novel insights for business practitioners and policymakers.

The Role of SMEs’ Innovation and Learning Orientation in Mediating the Effect of CSR Programme on SMEs’ Performance and Competitive Advantage

Global Business Review ◽

10.1177/0972150918757842 ◽

2018 ◽

Vol 19 (3_suppl) ◽

pp. S21-S38 ◽

Cited By ~ 10

Author(s):

Ratnawati ◽

Budi Eko Soetjipto ◽

F. Danardana Murwani ◽

Hari Wahyono

Keyword(s):

Competitive Advantage ◽

Structural Equation ◽

Equation Model ◽

Analytical Tool ◽

Learning Orientation ◽

Medium Enterprises ◽

Corporate Social

The purpose of this study is to investigate the role of SMEs’ innovation and learning orientation in mediating the effect of corporate social responsibility (CSR) programme on SMEs’ performance and competitive advantage in Malang. This research uses explorative design by distributing questionnaires on small and medium enterprises (SMEs). The analytical tool used is structural equation model (SEM). The results show that CSR programme has a significant effect on SMEs’ innovation, learning orientation and SMEs’ performance. The discussions and implications of this research contribute to the SME sector as it is proved to be able to increase SMEs’ innovation, learning orientation, SMEs’ performance and competitive advantage. This study is limited only to Malang-Indonesia SMEs receiving CSR programme assistance.

Exploring the Relationship between Corporate Social Responsibility and Sales Growth of Small and Medium Enterprises: A Combined Case Study in the Light of a Literature Review

Acta Polytechnica Hungarica ◽

10.12700/aph.18.2.2021.2.10 ◽

2021 ◽

Vol 18 (2) ◽

pp. 177-197

Author(s):

Jintao Lu ◽

Dan Rong ◽

Chong Zhang ◽

Chunyan Wang ◽

Parvaneh Saeidi ◽

...

Keyword(s):

Literature Review ◽

Social Responsibility ◽

Sales Growth ◽

Medium Enterprises ◽

Corporate Social ◽

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

Cuadernos de Administración ◽

10.25100/10.25100/cdea.2018v34n62.6334 ◽

2018 ◽

Vol 34 (62) ◽

pp. 3-19

Author(s):

Guillen León ◽

Sergio Afcha

Keyword(s):

Factor Analysis ◽

Social Responsibility ◽

Value Chain ◽

Training Programs ◽

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.

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

Business Ethics Quarterly ◽

10.1017/beq.2021.17 ◽

2021 ◽

pp. 1-29

Author(s):

Jette Steen Knudsen ◽

Jeremy Moon

Keyword(s):

Public Policy ◽

Social Responsibility ◽

Integrated Framework ◽

The Law ◽

Corporate Social ◽

Relationship Of ◽

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

Impact of perceived corporate social responsibility on attitudes and behaviors of pharmacists working in MNCs

Humanomics ◽

10.1108/h-10-2016-0080 ◽

2017 ◽

Vol 33 (4) ◽

pp. 453-469 ◽

Cited By ~ 4

Author(s):

Muhammad Khaleel ◽

Shankar Chelliah ◽

Sana Rauf ◽

Muhammad Jamil

Keyword(s):

Organizational Commitment ◽

Supervisory Support ◽

Content Type ◽

Attitudes And Behaviors ◽

Perceived Supervisory Support ◽

And Behaviors ◽

Corporate Social ◽

Purpose This study aims to find out how corporate social responsibility (CSR) initiatives are perceived by pharmacists and how it influences employees’ organizational commitment and organizational citizenship behavior (OCB) and role of perceived supervisor support in the study. Design/methodology/approach Pharmacists of different hierarchical levels from five multinational pharmaceutical industries in Pakistan were selected as study samples. Data were collected from 136 pharmacists working in Punjab Region. PLS-SEM was used to test the hypotheses. Findings The results from this study found that CSR was a predictor of affective organizational commitment (AOC) and OCB. AOC fully mediates the relationship between CSR and OCB. While perceived supervisory support did not moderate the relationship between AOC and OCB. Pharmaceutical firms can promote commitment toward organization and OCBs by initiating CSR activities. Research limitations/implications This research is one of the innovative studies that empirically examine the predicting role of CSR and moderating role of perceived supervisory support on employees’ attitude and behaviors in the pharmaceutical companies’ context. Moreover, this research will also help the management by adopting CSR activities as core element in shaping employees attitudes and behaviors. Originality/value It is a significant study shifting the focus of research into organizational behavior context and further influences employee’s attitudes and behavior because of perceived CSR in the pharmacy industry.