Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach

Asif Mahmood, Rana Tahir Naveed, Naveed Ahmad, Miklas Scholz, Muhammad Khalique and Mohammad Adnan
Additional contact information
Asif Mahmood: Department of Business Studies, Namal Institute, Mianwali 42250, Pakistan
Rana Tahir Naveed: Department of Economics and Business Administration, Division of Management and Administrative Sciences, University of Education, Lahore 54000, Pakistan
Naveed Ahmad: Faculty of Management Studies, University of Central Punjab, Lahore 54000, Pakistan
Miklas Scholz: Division of Water Resources Engineering, Department of Building and Environmental Technology, Faculty of Engineering, Lund University, P.O. Box 118, 221 00 Lund, Sweden
Muhammad Khalique: Faculty of MUST Business School, Mirpur University of Science and Technology (MUST), Mirpur 10250, Pakistan
Mohammad Adnan: Swiss Business School (SBS), 8032 Kloten, Switzerland

Sustainability, 2021, vol. 13, issue 22, 1-20

Abstract: The notion of corporate social responsibility (CSR) from the perspective of sustainability has been a part of the academic discussion in recent years. Different studies have also highlighted the inability of the SME sector to implement a CSR plan to achieve sustainability objectives. However, why this sector is unable to adopt CSR is something that has not been properly attended by contemporary scholars. Against this backdrop, the current study aims to explore the major barriers that inhibit SMEs from implementing CSR and sustainability measures. The current study data were collected from the senior management of different SMEs in Pakistan and were analyzed using thematic analysis to extract different patterns of themes. The results unveil that the “lack of finances” is the most critical barrier for CSR, followed by the “lack of CSR knowledge.” The implications for theory and practice are also discussed in detail.

Keywords: CSR; sustainability; SME; thematic analysis; barriers (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13)

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