IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Materiality Analysis for CSR Reporting in Spanish SMEs

Listed author(s):
  • 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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: full text
    Download Restriction: no

    Article 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 ()
    Pages: 231-250

    in new window

    Handle: RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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 JeĹžovnik)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.