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Strategies and instruments for organising CSR by small and large businesses in the Netherlands

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Author Info

  • Graafland, J.J.
  • Ven van de, B.
  • Stoffele, N.

Abstract

This paper analyses the use of strategies and instruments for organising ethics by small and large business in the Netherlands. We find that large firms mostly prefer an integrity strategy to foster ethical behaviour in the organisation, whereas small enterprises prefer a dialogue strategy. Both large and small firms make least use of a compliance strategy that focuses on controlling and sanctioning the ethical behaviour of workers. The size of the business is found to have a positive impact on the use of several instruments, like code of conduct, ISO certification, social reporting, social handbook and confidential person. Also being a subsidiary of a larger firm has a significant positive influence on the use of instruments. The most popular instrument used by small firms is to let one member of the board be answerable for ethical questions, which fits the informal culture of most small firms. With respect to 2 sectorial differences, we find that firms in the metal manufacturing and construction sectors are more actively using formal instruments than firms in the financial service sector and retail sector. The distinction between family and non-family firms hardly affects the use of instruments.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 20754.

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Date of creation: 2003
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Publication status: Published in Journal of Business Ethics 47.1(2003): pp. 45-60
Handle: RePEc:pra:mprapa:20754

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Related research

Keywords: Comparison of small and large firms; ethics strategies; ethics instruments; organisation of corporate social responsibility;

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References

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  1. Graafland, J.J., 2001. "Profts and principles: Four perspectives," MPRA Paper 21134, University Library of Munich, Germany.
  2. Janet Adams & Armen Tashchian & Ted Shore, 2001. "Codes of Ethics as Signals for Ethical Behavior," Journal of Business Ethics, Springer, vol. 29(3), pages 199-211, February.
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Citations

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Cited by:
  1. Nelarine Cornelius & Mathew Todres & Shaheena Janjuha-Jivraj & Adrian Woods & James Wallace, 2008. "Corporate Social Responsibility and the Social Enterprise," Journal of Business Ethics, Springer, vol. 81(2), pages 355-370, August.
  2. J.J. Graafland & H. Smid, 2004. "Reputation, Corporate Social Responsibility and Market Regulation," Review of Business and Economics, Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen, vol. 0(2), pages 271-308.
  3. Ted Fuller & Yumiao Tian, 2006. "Social and Symbolic Capital and Responsible Entrepreneurship: An Empirical Investigation of SME Narratives," Journal of Business Ethics, Springer, vol. 67(3), pages 287-304, September.
  4. Nuttaneeya Torugsa & Wayne O’Donohue & Rob Hecker, 2013. "Proactive CSR: An Empirical Analysis of the Role of its Economic, Social and Environmental Dimensions on the Association between Capabilities and Performance," Journal of Business Ethics, Springer, vol. 115(2), pages 383-402, June.
  5. Graafland, J.J. & Mazereeuw, C. & Yahia, A., 2006. "Islam and socially responsible business conduct: An empirical research among Dutch entrepreneurs," MPRA Paper 20279, University Library of Munich, Germany.
  6. Rasi Kunapatarawong & Ester Martínez-Ros, 2013. "Influences of institutional pressures on corporate social responsibility attitude and corporate social responsibility outcomes," Business Economics Working Papers wb130301, Universidad Carlos III, Departamento de Economía de la Empresa.
  7. Sven Helin & Johan Sandström, 2007. "An Inquiry into the Study of Corporate Codes of Ethics," Journal of Business Ethics, Springer, vol. 75(3), pages 253-271, October.
  8. Marcus Wagner, 2010. "Corporate Social Performance and Innovation with High Social Benefits: A Quantitative Analysis," Journal of Business Ethics, Springer, vol. 94(4), pages 581-594, July.
  9. Marylyn Carrigan & Caroline Moraes & Sheena Leek, 2011. "Fostering Responsible Communities: A Community Social Marketing Approach to Sustainable Living," Journal of Business Ethics, Springer, vol. 100(3), pages 515-534, May.
  10. Arménio Rego & Susana Leal & Miguel Cunha, 2011. "Rethinking the Employees’ Perceptions of Corporate Citizenship Dimensionalization," Journal of Business Ethics, Springer, vol. 104(2), pages 207-218, December.
  11. Graafland, J.J. & Eijffinger, S.C.W. & Smid, H., 2004. "Benchmarking of corporate social responsibility: Methodological problems and robustness," MPRA Paper 20771, University Library of Munich, Germany.
  12. Fara Azmat & Ramanie Samaratunge, 2009. "Responsible Entrepreneurship in Developing Countries: Understanding the Realities and Complexities," Journal of Business Ethics, Springer, vol. 90(3), pages 437-452, December.
  13. Heledd Jenkins, 2006. "Small Business Champions for Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 67(3), pages 241-256, September.
  14. Francesco Perrini & Angeloantonio Russo & Antonio Tencati, 2007. "CSR Strategies of SMEs and Large Firms. Evidence from Italy," Journal of Business Ethics, Springer, vol. 74(3), pages 285-300, September.
  15. Dorothée Baumann-Pauly & Christopher Wickert & Laura Spence & Andreas Scherer, 2013. "Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters," Journal of Business Ethics, Springer, vol. 115(4), pages 693-705, July.
  16. Lutz Preuss, 2012. "Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens," Journal of Business Ethics, Springer, vol. 110(1), pages 1-14, September.
  17. Nuttaneeya Torugsa & Wayne O’Donohue & Rob Hecker, 2012. "Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector," Journal of Business Ethics, Springer, vol. 109(4), pages 483-500, September.
  18. Maria Jesus Munoz-Torres & Maria Angeles Fernandez-Izquierdo & Luisa Nieto-Soria & Juana Maria Rivera-Lirio & Elena Escrig-Olmedo & Raul Leon-Soriano, 2009. "SMEs and corporate social responsibility. The perspective from Spanish companies," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 1(3), pages 270-288.
  19. repec:eme:srjpps:v:6:y:2010:i:2:p:490-508 is not listed on IDEAS
  20. Angeloantonio Russo & Antonio Tencati, 2009. "Formal vs. Informal CSR Strategies: Evidence from Italian Micro, Small, Medium-sized, and Large Firms," Journal of Business Ethics, Springer, vol. 85(2), pages 339-353, April.
  21. Geoff Moore & Laura Spence, 2006. "Editorial: Responsibility and Small Business," Journal of Business Ethics, Springer, vol. 67(3), pages 219-226, September.

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