Materiality Analysis for CSR Reporting in Spanish SMEs
AbstractMost 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.
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Bibliographic InfoArticle provided by International School for Social and Business Studies, Celje, Slovenia in its journal International Journal of Management, Knowledge and Learning.
Volume (Year): 1 (2012)
Issue (Month): 2 ()
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Web page: http://www.issbs.si
management; corporate social responsibility; small and medium sized enterprises; reporting; materiality; stakeholders;
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