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Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach

Author

Listed:
  • Asif Mahmood

    (Department of Business Studies, Namal Institute, Mianwali 42250, Pakistan)

  • Rana Tahir Naveed

    (Department of Economics and Business Administration, Division of Management and Administrative Sciences, University of Education, Lahore 54000, Pakistan)

  • Naveed Ahmad

    (Faculty of Management Studies, University of Central Punjab, Lahore 54000, Pakistan
    Department of Management Sciences, Virtual University of Pakistan, Lahore 54000, Pakistan)

  • Miklas Scholz

    (Division of Water Resources Engineering, Department of Building and Environmental Technology, Faculty of Engineering, Lund University, P.O. Box 118, 221 00 Lund, Sweden
    Department of Civil Engineering Science, School of Civil Engineering and the Built Environment, University of Johannesburg, Kingsway Campus, P.O. Box 524, Johannesburg 2006, South Africa
    Department of Town Planning, Engineering Networks and Systems, South Ural State University, 76 Lenin Prospekt, 454080 Chelyabinsk, Russia
    Institute of Environmental Engineering, Wroclaw University of Environmental and Life Sciences, ul. Norwida 25, 50-375 Wrocław, Poland)

  • Muhammad Khalique

    (Faculty of MUST Business School, Mirpur University of Science and Technology (MUST), Mirpur 10250, Pakistan
    Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan (UMK), Taman Bendahara, Pengkalan Chepa 16100, Malaysia)

  • Mohammad Adnan

    (Swiss Business School (SBS), 8032 Kloten, Switzerland)

Abstract

The notion of corporate social responsibility (CSR) from the perspective of sustainability has been a part of the academic discussion in recent years. Different studies have also highlighted the inability of the SME sector to implement a CSR plan to achieve sustainability objectives. However, why this sector is unable to adopt CSR is something that has not been properly attended by contemporary scholars. Against this backdrop, the current study aims to explore the major barriers that inhibit SMEs from implementing CSR and sustainability measures. The current study data were collected from the senior management of different SMEs in Pakistan and were analyzed using thematic analysis to extract different patterns of themes. The results unveil that the “lack of finances” is the most critical barrier for CSR, followed by the “lack of CSR knowledge.” The implications for theory and practice are also discussed in detail.

Suggested Citation

  • Asif Mahmood & Rana Tahir Naveed & Naveed Ahmad & Miklas Scholz & Muhammad Khalique & Mohammad Adnan, 2021. "Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach," Sustainability, MDPI, vol. 13(22), pages 1-20, November.
  • Handle: RePEc:gam:jsusta:v:13:y:2021:i:22:p:12710-:d:680992
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    References listed on IDEAS

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