Materiality Analysis for CSR Reporting in Spanish SMEs
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.
Volume (Year): 1 (2012)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.issbs.si|
When requesting a correction, please mention this item's handle: RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alen Ježovnik)
If references are entirely missing, you can add them using this form.