Perceptions and Attitudes of SMEs and MNCs Managers Regarding CSR Implementation: Insights from Companies Operating in the Retail Sector

Andra Modreanu (), Sorin-George Toma, Marin Burcea and Cătălin Grădinaru
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Andra Modreanu: Doctoral School of Business Administration, Bucharest University of Economic Studies, 010374 Bucharest, Romania
Sorin-George Toma: Faculty of Administration and Business, University of Bucharest, 030018 Bucharest, Romania
Marin Burcea: Faculty of Administration and Business, University of Bucharest, 030018 Bucharest, Romania
Cătălin Grădinaru: Faculty of Administration and Business, University of Bucharest, 030018 Bucharest, Romania

Sustainability, 2024, vol. 16, issue 10, 1-29

Abstract: To establish a responsible business environment, it is important to analyze the way corporate social responsibility (CSR) is implemented within the business world. In this respect, managers play a crucial role in designing and applying the CSR concept and practices. Therefore, this paper aims to identify and analyze the perceptions and attitudes of medium-sized enterprises (SMEs) and multinational companies (MNCs) managers in the Romanian retail sector related to CSR implementation. A documentary research approach and a qualitative research methodology through the use of four focus groups were utilized to fulfill the above-mentioned purpose. Additionally, the authors employed content analysis and Nvivo 14 software to process the collected data. The findings indicate that the size of firms represents a key element of managers’ perceptions and attitudes regarding CSR. Particularly, SME managers have a lower level of familiarity with the concept and the potential advantages for business compared to MNC managers. Furthermore, when it comes to CSR practices, MNCs use a comprehensive approach to meeting the demands of their stakeholders, whereas SMEs prioritize the requirements of their employees. One major obstacle in implementing the CSR concept continues to be the high expenses involved in the businesses.

Keywords: CSR; retail; SMEs; MNCs; entrepreneurs; managers; Romania (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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