Materiality Analysis for CSR Reporting in Spanish SMEs
Ver/ Abrir
Impacto
Scholar |
Otros documentos de la autoría: Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; León Soriano, Raúl; Escrig-Olmedo, Elena; Ferrero-Ferrero, Idoya
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
comunitat-uji-handle4:
INVESTIGACIONMetadatos
Título
Materiality Analysis for CSR Reporting in Spanish SMEsAutoría
Fecha de publicación
2013Editor
International School for Social and Business StudiesISSN
2232-5107; 2232-5697Cita bibliográfica
International Journal of Management, Knowledge and Learning, 1(2), 231–250Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
http://arhiv.mfdps.si/en/strani/1433Versión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
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. [-]
Publicado en
International Journal of Management, Knowledge and Learning, 2013, vol. 1,no 2Derechos de acceso
info:eu-repo/semantics/openAccess
Aparece en las colecciones
- COFIN_Articles [215]
El ítem tiene asociados los siguientes ficheros de licencia: