Materiality Analysis for CSR Reporting in Spanish SMEs
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Other documents of the author: 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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Show full item recordcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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INVESTIGACIONMetadata
Title
Materiality Analysis for CSR Reporting in Spanish SMEsAuthor (s)
Date
2013Publisher
International School for Social and Business StudiesISSN
2232-5107; 2232-5697Bibliographic citation
International Journal of Management, Knowledge and Learning, 1(2), 231–250Type
info:eu-repo/semantics/articlePublisher version
http://arhiv.mfdps.si/en/strani/1433Version
info:eu-repo/semantics/publishedVersionSubject
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 ... [+]
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. [-]
Is part of
International Journal of Management, Knowledge and Learning, 2013, vol. 1,no 2Rights
info:eu-repo/semantics/openAccess
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- COFIN_Articles [215]
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