Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters
Journal
Journal of Business Ethics
ISSN
0167-4544
ISSN-Digital
1573-0697
Type
journal article
Date Issued
2013-07
Author(s)
Wickert, Christopher
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.
Funding(s)
CSR beyond black and white: The role of multinational corporations in the context of deep poverty and human development
Language
English
HSG Classification
contribution to scientific community
HSG Profile Area
SHSS - Kulturen, Institutionen, Maerkte (KIM)
Refereed
Yes
Publisher
Springer Science
Publisher place
Dordrecht NL
Volume
115
Number
4
Start page
693
End page
705
Pages
13
Subject(s)
Division(s)
Eprints ID
219450
File(s)![Thumbnail Image]()
Name
Baumann-Pauly et al_forthcoming.pdf
Size
435.02 KB
Format
Adobe PDF
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