Materiality Analysis for CSR Reporting in Spanish SMEs

Maria Jesus Munoz-Torres, Maria Angeles Fernandez-Izquierdo, Juana Maria Rivera-Lirio, Raul Leon-Soriano, Elena Escrig-Olmedo and Idoya Ferrero-Ferrero
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Maria Jesus Munoz-Torres: Universitat Jaume I, Spain
Maria Angeles Fernandez-Izquierdo: Universitat Jaume I, Spain
Juana Maria Rivera-Lirio: Universitat Jaume I, Spain
Raul Leon-Soriano: Universitat Jaume I, Spain
Elena Escrig-Olmedo: Universitat Jaume I, Spain
Idoya Ferrero-Ferrero: Universitat Jaume I, Spain
Authors registered in the RePEc Author Service: Idoya Ferrero Ferrero

International Journal of Management, Knowledge and Learning, 2012, vol. 1, issue 2, 231-250

Abstract: 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.

Keywords: management; corporate social responsibility; small and medium sized enterprises; reporting; materiality; stakeholders (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250

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