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Organizing corporate social responsibility in small and large firms: Size matters


Baumann-Pauly, Dorothée; Wickert, Christopher; Spence, Laura J; Scherer, Andreas Georg (2013). Organizing corporate social responsibility in small and large firms: Size matters. Journal of Business Ethics, 115(4):693-705.

Abstract

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.

Abstract

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.

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Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:English
Date:2013
Deposited On:14 Jan 2014 10:09
Last Modified:08 Dec 2017 01:53
Publisher:Springer
ISSN:0167-4544
Additional Information:The original publication is available at link.springer.com
Publisher DOI:https://doi.org/10.1007/s10551-013-1827-7
Official URL:http://link.springer.com/article/10.1007%2Fs10551-013-1827-7
Other Identification Number:merlin-id:8858

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