Materiality Analysis for CSR Reporting in Spanish SMEs
Materiality Analysis for CSR Reporting in Spanish SMEs
Author(s): Maria Jesus Muñoz-Torres, Elena Escrig-Olmedo, Idoya Ferrero-Ferrero, Maria Angeles Fernandez-Izquierdo, Raul Leon-Soriano, Juana Maria Rivera-LirioSubject(s): Economy
Published by: Mednarodna fakulteta za družbene in poslovne študije
Keywords: management; corporate social responsibility; small and medium sized enterprises; reporting; materiality; stakeholders
Summary/Abstract: Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose a selection of basic CSR material issues that, because of their usefulness and significance, should be adapted to Spanish SMEs and their stakeholders. This study provides a CSR model for SMEs that includes the most important social, environmental, and corporate governance issues. This model, which is based on expert knowledge, is useful for integrating sustainability in the management of SMEs and enhancing the management of stakeholders.
Journal: International Journal of Management, Knowledge and Learning
- Issue Year: 1/2012
- Issue No: 2
- Page Range: 231-250
- Page Count: 20
- Language: English