dc.contributor.author | Muñoz-Torres, María Jesus | |
dc.contributor.author | Fernandez-Izquierdo, Maria Angeles | |
dc.contributor.author | Rivera-Lirio, Juana M. | |
dc.contributor.author | León Soriano, Raúl | |
dc.contributor.author | Escrig-Olmedo, Elena | |
dc.contributor.author | Ferrero-Ferrero, Idoya | |
dc.date.accessioned | 2014-04-14T17:10:06Z | |
dc.date.available | 2014-04-14T17:10:06Z | |
dc.date.issued | 2013 | |
dc.identifier.citation | International Journal of Management, Knowledge and Learning, 1(2), 231–250 | ca_CA |
dc.identifier.issn | 2232-5107 | |
dc.identifier.issn | 2232-5697 | |
dc.identifier.uri | http://hdl.handle.net/10234/90255 | |
dc.description.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. | ca_CA |
dc.format.extent | 20 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | International School for Social and Business Studies | ca_CA |
dc.relation.isPartOf | International Journal of Management, Knowledge and Learning, 2013, vol. 1,no 2 | ca_CA |
dc.rights | Attribution-NonCommercial-NoDerivs 4.0 Unported | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Management | ca_CA |
dc.subject | Corporate social responsibility | ca_CA |
dc.subject | Small and medium sized enterprises | ca_CA |
dc.subject | Reporting | ca_CA |
dc.subject | Materiality | ca_CA |
dc.subject | Stakeholders | ca_CA |
dc.title | Materiality Analysis for CSR Reporting in Spanish SMEs | ca_CA |
dc.type | info:eu-repo/semantics/article | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_CA |
dc.relation.publisherVersion | http://arhiv.mfdps.si/en/strani/1433 | ca_CA |
dc.type.version | info:eu-repo/semantics/publishedVersion | |