Listar por tema "Materiality"

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    • openAccess   Materiality Analysis for CSR Reporting in Spanish SMEs 

      Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; León Soriano, Raúl; Escrig-Olmedo, Elena; Ferrero-Ferrero, Idoya International School for Social and Business Studies (2013)
      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 ...