Materiality Analysis for CSR Reporting in Spanish SMEs
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Altres documents de l'autoria: Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; León Soriano, Raúl; Escrig-Olmedo, Elena; Ferrero-Ferrero, Idoya
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Mostra el registre complet de l'elementcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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INVESTIGACIONMetadades
Títol
Materiality Analysis for CSR Reporting in Spanish SMEsAutoria
Data de publicació
2013Editor
International School for Social and Business StudiesISSN
2232-5107; 2232-5697Cita bibliogràfica
International Journal of Management, Knowledge and Learning, 1(2), 231–250Tipus de document
info:eu-repo/semantics/articleVersió de l'editorial
http://arhiv.mfdps.si/en/strani/1433Versió
info:eu-repo/semantics/publishedVersionParaules clau / Matèries
Resum
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 ... [+]
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. [-]
Publicat a
International Journal of Management, Knowledge and Learning, 2013, vol. 1,no 2Drets d'accés
info:eu-repo/semantics/openAccess
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