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Materiality Analysis for CSR Reporting in Spanish SMEs

Author

Listed:
  • Maria Jesus Munoz-Torres

    (Universitat Jaume I, Spain)

  • Maria Angeles Fernandez-Izquierdo

    (Universitat Jaume I, Spain)

  • Juana Maria Rivera-Lirio

    (Universitat Jaume I, Spain)

  • Raul Leon-Soriano

    (Universitat Jaume I, Spain)

  • Elena Escrig-Olmedo

    (Universitat Jaume I, Spain)

  • Idoya Ferrero-Ferrero

    (Universitat Jaume I, Spain)

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.

Suggested Citation

  • Maria Jesus Munoz-Torres & Maria Angeles Fernandez-Izquierdo & Juana Maria Rivera-Lirio & Raul Leon-Soriano & Elena Escrig-Olmedo & Idoya Ferrero-Ferrero, 2012. "Materiality Analysis for CSR Reporting in Spanish SMEs," International Journal of Management, Knowledge and Learning, International School for Social and Business Studies, Celje, Slovenia, vol. 1(2), pages 231-250.
  • Handle: RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250
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