RT Article
T1 Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters
JF Journal of business ethics
VO 115
IS 4
SP 693
OP 705
A1 Baumann-Pauly, Dorothée
A1 Wickert, Christopher
A1 Spence, Laura J.
A1 Scherer, Andreas Georg
LA English
PB Springer Science + Business Media B. V
YR 2013
UL https://www.ixtheo.de/Record/1785648225
AB Based on the findings of a qualitative empirical study of corporate social responsibility (CSR) in Swiss MNCs and SMEs, we suggest that smaller firms are not necessarily less advanced in organizing CSR than large firms. Results according to theoretically derived assessment frameworks illustrate the actual implementation status of CSR in organizational practices. We propose that small firms possess several organizational characteristics that are favorable for promoting the internal implementation of CSR-related practices in core business functions, but constrain external communication and reporting about CSR. In contrast, large firms possess several characteristics that are favorable for promoting external communication and reporting about CSR, but at the same time constrain internal implementation. We sketch a theoretical explanation of these differences in organizing CSR in MNCs and SMEs based on the relationship between firm size and relative organizational costs.
K1 Small- and medium-sized enterprises (SME)
K1 Organizational cost
K1 Multinational corporations (MNC)
K1 Firm Size
K1 Corporate social responsibility (CSR)
DO 10.1007/s10551-013-1827-7