Abstract
Corporate Social Responsibility (CSR) has received growing attention over the last few years; it represents a voluntary approach taken by an enterprise to meet stakeholders’ expectations, considering their different features. In an increasingly turbulent environment and independent of size, activity and sector, companies cannot neglect to assume a solid social orientation while striving towards good economic and financial performance. As seen in the latest national and international studies, Small and Medium Enterprises (SMEs) worldwide have begun to show a strong sensitivity towards CSR. The very nature of SMEs does, indeed, by and of itself, imply a clear “socially-oriented” dimension; SMEs are deeply rooted in the local communities and many entrepreneurs instinctively understand that behaving correctly towards their employees, suppliers, the community and the surrounding environment represents a strong competitive factor. Unfortunately, this frequently fails to translate into careful planning and structuring of their socially-oriented activities, and into an adequate accountability process. In this sense, they need to formalize and add extra value to the CSR choices and to all the behaviours and strategies that would qualify the company to this end. In the light of this, it is the purpose of this paper to investigate the degree of awareness, attention and sensitivity that a sample of Italian SMEs (n. 509 associated to ConfartigianatoApla Parma) pays towards the varied facets of social responsibility. Specifically, the survey will be conducted by questionnaire with special attention to different types of stakeholders (employees, customers and suppliers, community, Institutions and environment). This will enable us to discuss the implications for dealing with stakeholders. From a methodological point of view, the research is divided into three main steps: 1. theoretical and empirical framework on the topic: SMEs and CSR; 2. empirical research: method; recording of data; analysis and interpretation of data; 3. conclusions, limits and further discussions.References
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Camera di Commercio di Milano e Formaper (a cura di): 2004, La responsabilità sociale nelle piccole e medie imprese (Il Sole 24 Ore, Milano).
Caroli, M. e C. Tantalo (a cura di): 2010, Responsabilità Sociale d’Impresa nel quadro delle Linee Guida OCSE destinate alle Imprese Multinazionali – Un Focus sulle PMI, con il patrocinio
di Ipi e del Ministero dello Sviluppo Economico.
Castka, P., M.A. Balzarova, C.J. Bomber e J.M. Sharp: 2004, ‘How can SMEs effectively implement the CSR agenda? A UK case study perspective’. Corporate Social Responsibility and
Environmental Management 11(3), 140-149.
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Cortesi, A., F. Alberti e C. Salvato: 2004, Le piccole imprese: struttura, gestione, percorsi
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Curran, J., R. Rutherfoord e S. Lloyd Smith: 2000, ‘Is There a Local Business Community? Explaining the Non-participation of Small Business in Local Economic Development ’, Local
Economy 15(3), 128-143.
Del Baldo, M.: 2006, ‘Piccoli imprenditori e piccole imprese socialmente responsabili’, in Scritti in onore di Isa Marchini (Franco Angeli, Milano).
Del Baldo, M.: 2010, ‘Corporate Social Responsibility and Corporate Governance in Italian SMEs: the Experience of Some “Spirited Businesses’, Journal of Management and
Governance, DOI 10.1007/s10997-009-9127-4.
Donaldson, T. e L.E. Preston: 1995, ‘The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications’, Academy of Management Review 20(1), 65-91.
Enderle, G.: 2004, ‘Global Competition and Corporate Responsibilities of Small and Medium-sized Enterprises’, Business Ethics: A European Review 13(1), 51-63.
Fassin, Y.: 2008, ‘SMEs and the Fallacy of Formalising CSR’, Business Ethics: A European Review 17(4), 364-378.
Freeman, E.R.: 1984, Strategic Management: A Stakeholder Approach (Pitman, Marshfield, Mass).
Garriga, E. e D. Melé: 2004, ‘Corporate social responsibility theories: Mapping the territory’, Journal of Business Ethics 53(1-2), 51-71.
Graafland, J., B. Van De Ven e N. Stoffele: 2003, ‘Strategies and Instruments for Organising CSR by Small and Large Business in the Netherlands’, Journal of Business Ethics 47(1), 45-60.
Granovetter, M.: 1985, ‘Economic Action, Social Structure, and Embeddedness’, American Journal of Sociology 91(3), 481-510.
Granovetter, M.: 2000, ‘The Economic Sociology of Firms and Entrepreneurs’, in R. Swedberg (a cura di), Entrepreneurship: The Social Science View (Oxford University Press, Oxford), 244-275.
Jenkins, H.: 2004, ‘A Critique of Conventional CSR Theory: An SME Perspective’, Journal of General Management 29(4), 37-57.
Jenkins, H.: 2006, ‘Small Business Champions for Corporate Social Responsibility’, Journal of Business Ethics 67(3), 241-256.
Jenkins, H.: 2009, ‘‘A Business Opportunity’ Model of Corporate Social Responsibility for Small- and Medium-Sized Enterprises’, Business Ethics: A European Review 18(1), 21-36.
Lepoutre, J. e A. Heene: 2006, ‘Investigating the Impact of Firm Size on Small Business Social Responsibility: A Critical Review’, Journal of Business Ethics 67(3), 257– 273.
Longo, M., M. Mura e A. Bonoli: 2005a, ‘Responsabilità sociale d’impresa: analisi delle politiche di base e strumenti gestionali. Osservazione di un campione di piccolo e medie imprese della Provincia di Bologna’, Piccola Impresa/Small Business 2, 59-83.
Longo, M., M. Mura e A. Bonoli: 2005b: ‘Corporate social responsibility and corporate performance: the case of Italian SMEs’, Corporate governance, the international Journal of busi-
ness in society 5(4), 28-42.
Marchini, I.: 1987, ‘Attualità, specificità, strategie delle piccole e medie imprese’, Finanza marketing e produzione 1, 82-93.
Marchini, I.: 2002, ‘L’approccio tipologico allo studio della piccola impresa’, Rivista Italiana di Ragioneria e di Economia Aziendale 102(1/2), 51-61.
Matacena, A. and M.D. Del Baldo (a cura di) 2009, Responsabilità sociale d’impresa e territorio. L’esperienza delle piccole e medie imprese marchigiane (Franco Angeli, Milano).
Mitchell, R.K., B.R. Agle e D.J. Wood: 1997, ‘Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Count’, Academy of Management Review 22(4), 853-886.
Molteni, M. e A. Todisco (a cura di): 2007, Piccole e medie imprese e CSR. La CSR come leva di differenziazione, (ALTIS, ISVI, Milano).
Molteni, M. e M. Lucchini: 2004, I modelli di responsabilità sociale nelle imprese italiane (Franco Angeli, Milano).
Moore, G. e L. Spence: 2006, ‘Editorial: Responsibility and Small Business’, Journal of Business Ethics 67(3), 219-226.
Moore, G., R. Slack e J. Gibbon: 2009, ‘Criteria for Responsible Business Practice in SMEs: An Exploratory Case of U.K. Fair Trade Organisations’, Journal of Business Ethics 89(2), 173-188.
Morsing, M.: 2006, ‘Drivers of corporate social responsibility in SMEs’, EABIS/CBS International Conference Integration of CSR into SMEs business practice, Copenhagen Business
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Murillo, D. e J. M. Lozano: 2006, ‘SMEs and CSR: An Approach to CSR in Their Own Words’, Journal of Business Ethics 67(3), 227-240.
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Osservatorio UniCredit Piccole Imprese, Rapporto UniCredit sulle piccole imprese, VI Edizione 2009-2010.
Panati G. e G. Golinelli: 1988, Tecnica Economica Industriale e Commerciale (Nuova Italia Scientifica, Roma).
Perrini, F., A. Russo e A. Tencati: 2007, ‘CSR Strategies of SMEs and Large Firms Evidence from Italy’, Journal of Business Ethics 74(3), 285-33.
Perrini, F., Pogutz S. e A. Tencati: 2006, ‘Corporate Social Responsibility in Italy: State of the Art’, Journal of Business Strategies 23(1), 65–91.
Perrini, F.: 2006, ‘SMEs and CSR Theory: Evidence and Implication from an Italian Perspective’, Journal of Business Ethics 67(3), 305-316.
Quinn, J.: 1997, ‘Personal Ethics and Business Ethics: The Ethical Attitudes of Owner/Managers of Small Business’, Journal of Business Ethics 16(2), 119-127.
Rusconi, G. e M. Dorigatti (a cura di): 2004, La responsabilità sociale d’impresa (Franco Angeli, Milano).
Rusconi, G.: 1988, Il bilancio sociale d’impresa – Problemi e prospettive (Giuffrè, Milano).
Russo, A. e A. Tencati: 2006, ‘Formal vs informal CSR strategies. The case of Italian SMEs’, EABIS/CBS International Conference Integration of CSR into SMEs business practice, Copenhagen Business School, Denmark, 26 October.
Russo, A. e A. Tencati: 2008, ‘Formal vs. Informal CSR Strategies: Evidence from Italian Micro, Small, Medium-sized, and Large Firms’, Journal of Business Ethics 85 (Special Issue),
339-353.
Russo, A. e F. Perrini: 2009, ‘Investigating Stakeholder Theory and Social Capital: CSR in Large firms and SMEs’, Journal of Business Ethics 91(2), 207-221.
Sacconi, L. (a cura di): 2005, Guida critica alla responsabilità sociale e al governo d’impresa (Bancaria Editrice, Roma).
Sciarelli, S.: 2007, Etica e responsabilità sociale nell’impresa (Giuffrè, Milano).
Southwell, C.: 2004, ‘Engaging SMEs in Community and Social Issues’, in L. Spence, A.
Habisch e R. Schmidpeter (a cura di), Responsibility and Social Capital. The World of Small and Medium Sized Enterprises (Palgrave Macmillan, Basingstoke), 96-111.
Spence, L. e J. F. Lozano: 2000, ‘Communicating About Ethics with Small Firms: Experiences from the UK and Spain’, Journal of Business Ethics 27(1), 43-53.
Spence, L. e R. Rutherfoord: 2003, ‘Small Business and Empirical Perspectives in Business Ethics: Editorial’, Journal of Business Ethics 47(1), 1-5.
Spence, L. J. e R. Schmidpeter: 2003, ‘SMEs, Social Capital and the Common Good ’, Journal of Business Ethics 45(1–2), 93-108.
Spence, L., R. Jeurissen and R. Rutherfoord: 2000, ‘Small Business and the Environment in the U.K. and the Netherlands: Towards Stakeholder Cooperation’, Business Ethics Quarterly 10(4), 945–965.
Spence, L., R. Schmidpeter e A. Habisch: 2003, ‘Assessing Social Capital: Small and Medium Sized Enterprises in Germany and the UK’, Journal of Business Ethics 47(1), 17-29.
Spence, L.: 1999, ‘Does Size Matter? The State of the Art in Small Business Ethics’, Business Ethics: A European Review 8(9), 163-172.
Spence, L.: 2000, ‘Towards a Human Centred Organisation: The Case of The Small Firms’. Paper presented at the 3rd Conference on Ethics in Contemporary Human Resources
Management, Imperial College, London, 7 January.
Spence, L.: 2004, ‘Small Firm Accountability and Integrity’, in G. Brenkert, Corporate Integrity and Accountability (Sage Publications, Thousand Oaks, California), 115-128.
Tencati, A., F. Perrini e S. Pogutz: 2004, ‘New Tools to Foster Corporate Socially Responsible Behaviour ’, Journal of Business Ethics 53(1–2), 173-190.
Tilley, F.: 2000. ‘Small firm environmental ethics: How deep do they go?’ Business Ethics: A European Review, 9(1), 31-41.
Udayasankar, K.: 2008, ‘Corporate Social Responsibility and Firm Size’, Journal of Business Ethics, 83(2) 167-175.
Vyakarnam, S., A. Bailey, A. Myers e D. Burnett: 1997, ‘Towards an Understanding of Ethical Behaviour in Small Firms’, Journal of Business Ethics 16(15), 1625-1636.
Werther, W.B. e D. Chandler: 2006, Strategic Corporate Social Responsibility. Stakeholder in a Global Environment (Sage Publications, Thousand Oaks).
Zamagni, S.: 2003, La responsabilità sociale dell’impresa: presupposti etici e ragioni economiche (Il Ponte, Bologna).
Bologna).
Abreu, R., F. David e D. Crowther: 2005, ‘Corporate Social Responsibility in Portugal: Empirical Evidence of Corporate Behaviour’, Corporate Governance 5(5), 3-18.
Admiraal, P.H. (a cura di): 1996, Small Business in the Modern Economy (Blackwell, Oxford; Cambridge, MA).
Agence de l’Environnement et de la Maîtrise de l’Energie (ADEME): 2009, L’environnement et la maîtrise de l’énergie dans les PME – TPE (Parigi).Alford, H. e F. Compagnoni (a cura di): 2008, Fondare la responsabilità sociale d’impresa (Città Nuova, Roma).
Assemblée des Chambres Françaises de Commerce et d’Industrie (ACFCI): 2006, La prise en compte du Développement Durable et de la Responsabilité Sociétale de l’Entreprise (DD/RSE) par les PME/PMI (Parigi).
Berger-Douce, S.: 2008, ‘Rentabilité et pratiques de RSE en milieu de PME: Premiers résultats d’une étude française’, Revue Management et Avenir 15, 9-29.
Bertolini, S., M. Molteni e M. Pedrini: 2006, La responsabilità sociale nelle aziende familiari italiane (AIdAF, ISVI, Milano).
Besser, T. e N. Miller: 2001, ‘Is the Good Corporation Dead? The Community Social Responsibility of Small Business Operators ’, Journal of Socio-Economics 33, 221-241. Boldizzoni, D. e L. Serio (a cura di): 1996, Il fenomeno piccola impresa: una prospettiva pluridisciplinare (Guerrini e Associati, Milano).
Camera di Commercio di Milano e Formaper (a cura di): 2004, La responsabilità sociale nelle piccole e medie imprese (Il Sole 24 Ore, Milano).
Caroli, M. e C. Tantalo (a cura di): 2010, Responsabilità Sociale d’Impresa nel quadro delle Linee Guida OCSE destinate alle Imprese Multinazionali – Un Focus sulle PMI, con il patrocinio
di Ipi e del Ministero dello Sviluppo Economico.
Castka, P., M.A. Balzarova, C.J. Bomber e J.M. Sharp: 2004, ‘How can SMEs effectively implement the CSR agenda? A UK case study perspective’. Corporate Social Responsibility and
Environmental Management 11(3), 140-149.
Commission of European Communities: 2001, Green Paper “Promoting a European Framework for Corporate Social Responsibility”, Brussels: COM(2001) 366 final.
Commission of European Communities: 2002, European SMEs and Social and Environmental Responsibility, N. 4 (Luxemburg: Enterprise Publications).
Comunità Europee: 2006, La nuova definizione di PMI Guida dell’utente e modello di dichiarazione, Pubblicazioni della Direzione Generale per le Imprese e l’industria da http://europa.
eu.int/comm/enterprise/enterprise_policy/sme_definition/index_it.htm.
Confédération Générale de Petite e Moyennes Entreprises et du Patronat Réel (CGPME): 2010, Enquête Commission Environnement et Développement Durable (Parigi).
Cortesi, A., F. Alberti e C. Salvato: 2004, Le piccole imprese: struttura, gestione, percorsi
evolutivi (Carocci, Roma).
CSR Magazine: 2002, ‘Starting Small. Europe’s SMEs and Social Responsibility’, CSR Europe, October, 4-7.
Curran, J. e R. Blackburn: 1994, Small Firms and Local Economic Networks: The Death of the Local Economy (Paul Chapman Publishing, London).
Curran, J., R. Rutherfoord e S. Lloyd Smith: 2000, ‘Is There a Local Business Community? Explaining the Non-participation of Small Business in Local Economic Development ’, Local
Economy 15(3), 128-143.
Del Baldo, M.: 2006, ‘Piccoli imprenditori e piccole imprese socialmente responsabili’, in Scritti in onore di Isa Marchini (Franco Angeli, Milano).
Del Baldo, M.: 2010, ‘Corporate Social Responsibility and Corporate Governance in Italian SMEs: the Experience of Some “Spirited Businesses’, Journal of Management and
Governance, DOI 10.1007/s10997-009-9127-4.
Donaldson, T. e L.E. Preston: 1995, ‘The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications’, Academy of Management Review 20(1), 65-91.
Enderle, G.: 2004, ‘Global Competition and Corporate Responsibilities of Small and Medium-sized Enterprises’, Business Ethics: A European Review 13(1), 51-63.
Fassin, Y.: 2008, ‘SMEs and the Fallacy of Formalising CSR’, Business Ethics: A European Review 17(4), 364-378.
Freeman, E.R.: 1984, Strategic Management: A Stakeholder Approach (Pitman, Marshfield, Mass).
Garriga, E. e D. Melé: 2004, ‘Corporate social responsibility theories: Mapping the territory’, Journal of Business Ethics 53(1-2), 51-71.
Graafland, J., B. Van De Ven e N. Stoffele: 2003, ‘Strategies and Instruments for Organising CSR by Small and Large Business in the Netherlands’, Journal of Business Ethics 47(1), 45-60.
Granovetter, M.: 1985, ‘Economic Action, Social Structure, and Embeddedness’, American Journal of Sociology 91(3), 481-510.
Granovetter, M.: 2000, ‘The Economic Sociology of Firms and Entrepreneurs’, in R. Swedberg (a cura di), Entrepreneurship: The Social Science View (Oxford University Press, Oxford), 244-275.
Jenkins, H.: 2004, ‘A Critique of Conventional CSR Theory: An SME Perspective’, Journal of General Management 29(4), 37-57.
Jenkins, H.: 2006, ‘Small Business Champions for Corporate Social Responsibility’, Journal of Business Ethics 67(3), 241-256.
Jenkins, H.: 2009, ‘‘A Business Opportunity’ Model of Corporate Social Responsibility for Small- and Medium-Sized Enterprises’, Business Ethics: A European Review 18(1), 21-36.
Lepoutre, J. e A. Heene: 2006, ‘Investigating the Impact of Firm Size on Small Business Social Responsibility: A Critical Review’, Journal of Business Ethics 67(3), 257– 273.
Longo, M., M. Mura e A. Bonoli: 2005a, ‘Responsabilità sociale d’impresa: analisi delle politiche di base e strumenti gestionali. Osservazione di un campione di piccolo e medie imprese della Provincia di Bologna’, Piccola Impresa/Small Business 2, 59-83.
Longo, M., M. Mura e A. Bonoli: 2005b: ‘Corporate social responsibility and corporate performance: the case of Italian SMEs’, Corporate governance, the international Journal of busi-
ness in society 5(4), 28-42.
Marchini, I.: 1987, ‘Attualità, specificità, strategie delle piccole e medie imprese’, Finanza marketing e produzione 1, 82-93.
Marchini, I.: 2002, ‘L’approccio tipologico allo studio della piccola impresa’, Rivista Italiana di Ragioneria e di Economia Aziendale 102(1/2), 51-61.
Matacena, A. and M.D. Del Baldo (a cura di) 2009, Responsabilità sociale d’impresa e territorio. L’esperienza delle piccole e medie imprese marchigiane (Franco Angeli, Milano).
Mitchell, R.K., B.R. Agle e D.J. Wood: 1997, ‘Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Count’, Academy of Management Review 22(4), 853-886.
Molteni, M. e A. Todisco (a cura di): 2007, Piccole e medie imprese e CSR. La CSR come leva di differenziazione, (ALTIS, ISVI, Milano).
Molteni, M. e M. Lucchini: 2004, I modelli di responsabilità sociale nelle imprese italiane (Franco Angeli, Milano).
Moore, G. e L. Spence: 2006, ‘Editorial: Responsibility and Small Business’, Journal of Business Ethics 67(3), 219-226.
Moore, G., R. Slack e J. Gibbon: 2009, ‘Criteria for Responsible Business Practice in SMEs: An Exploratory Case of U.K. Fair Trade Organisations’, Journal of Business Ethics 89(2), 173-188.
Morsing, M.: 2006, ‘Drivers of corporate social responsibility in SMEs’, EABIS/CBS International Conference Integration of CSR into SMEs business practice, Copenhagen Business
School, Denmark, 26 October.
Murillo, D. e J. M. Lozano: 2006, ‘SMEs and CSR: An Approach to CSR in Their Own Words’, Journal of Business Ethics 67(3), 227-240.
OECD: 2004, SME Statistics: towards a more systematic statistical measurement of SME behaviour, 2nd OECD “Conference of Ministers Responsible for SMEs”, Instanbul 3-5 June.
Osservatorio UniCredit Piccole Imprese, Rapporto UniCredit sulle piccole imprese, VI Edizione 2009-2010.
Panati G. e G. Golinelli: 1988, Tecnica Economica Industriale e Commerciale (Nuova Italia Scientifica, Roma).
Perrini, F., A. Russo e A. Tencati: 2007, ‘CSR Strategies of SMEs and Large Firms Evidence from Italy’, Journal of Business Ethics 74(3), 285-33.
Perrini, F., Pogutz S. e A. Tencati: 2006, ‘Corporate Social Responsibility in Italy: State of the Art’, Journal of Business Strategies 23(1), 65–91.
Perrini, F.: 2006, ‘SMEs and CSR Theory: Evidence and Implication from an Italian Perspective’, Journal of Business Ethics 67(3), 305-316.
Quinn, J.: 1997, ‘Personal Ethics and Business Ethics: The Ethical Attitudes of Owner/Managers of Small Business’, Journal of Business Ethics 16(2), 119-127.
Rusconi, G. e M. Dorigatti (a cura di): 2004, La responsabilità sociale d’impresa (Franco Angeli, Milano).
Rusconi, G.: 1988, Il bilancio sociale d’impresa – Problemi e prospettive (Giuffrè, Milano).
Russo, A. e A. Tencati: 2006, ‘Formal vs informal CSR strategies. The case of Italian SMEs’, EABIS/CBS International Conference Integration of CSR into SMEs business practice, Copenhagen Business School, Denmark, 26 October.
Russo, A. e A. Tencati: 2008, ‘Formal vs. Informal CSR Strategies: Evidence from Italian Micro, Small, Medium-sized, and Large Firms’, Journal of Business Ethics 85 (Special Issue),
339-353.
Russo, A. e F. Perrini: 2009, ‘Investigating Stakeholder Theory and Social Capital: CSR in Large firms and SMEs’, Journal of Business Ethics 91(2), 207-221.
Sacconi, L. (a cura di): 2005, Guida critica alla responsabilità sociale e al governo d’impresa (Bancaria Editrice, Roma).
Sciarelli, S.: 2007, Etica e responsabilità sociale nell’impresa (Giuffrè, Milano).
Southwell, C.: 2004, ‘Engaging SMEs in Community and Social Issues’, in L. Spence, A.
Habisch e R. Schmidpeter (a cura di), Responsibility and Social Capital. The World of Small and Medium Sized Enterprises (Palgrave Macmillan, Basingstoke), 96-111.
Spence, L. e J. F. Lozano: 2000, ‘Communicating About Ethics with Small Firms: Experiences from the UK and Spain’, Journal of Business Ethics 27(1), 43-53.
Spence, L. e R. Rutherfoord: 2003, ‘Small Business and Empirical Perspectives in Business Ethics: Editorial’, Journal of Business Ethics 47(1), 1-5.
Spence, L. J. e R. Schmidpeter: 2003, ‘SMEs, Social Capital and the Common Good ’, Journal of Business Ethics 45(1–2), 93-108.
Spence, L., R. Jeurissen and R. Rutherfoord: 2000, ‘Small Business and the Environment in the U.K. and the Netherlands: Towards Stakeholder Cooperation’, Business Ethics Quarterly 10(4), 945–965.
Spence, L., R. Schmidpeter e A. Habisch: 2003, ‘Assessing Social Capital: Small and Medium Sized Enterprises in Germany and the UK’, Journal of Business Ethics 47(1), 17-29.
Spence, L.: 1999, ‘Does Size Matter? The State of the Art in Small Business Ethics’, Business Ethics: A European Review 8(9), 163-172.
Spence, L.: 2000, ‘Towards a Human Centred Organisation: The Case of The Small Firms’. Paper presented at the 3rd Conference on Ethics in Contemporary Human Resources
Management, Imperial College, London, 7 January.
Spence, L.: 2004, ‘Small Firm Accountability and Integrity’, in G. Brenkert, Corporate Integrity and Accountability (Sage Publications, Thousand Oaks, California), 115-128.
Tencati, A., F. Perrini e S. Pogutz: 2004, ‘New Tools to Foster Corporate Socially Responsible Behaviour ’, Journal of Business Ethics 53(1–2), 173-190.
Tilley, F.: 2000. ‘Small firm environmental ethics: How deep do they go?’ Business Ethics: A European Review, 9(1), 31-41.
Udayasankar, K.: 2008, ‘Corporate Social Responsibility and Firm Size’, Journal of Business Ethics, 83(2) 167-175.
Vyakarnam, S., A. Bailey, A. Myers e D. Burnett: 1997, ‘Towards an Understanding of Ethical Behaviour in Small Firms’, Journal of Business Ethics 16(15), 1625-1636.
Werther, W.B. e D. Chandler: 2006, Strategic Corporate Social Responsibility. Stakeholder in a Global Environment (Sage Publications, Thousand Oaks).
Zamagni, S.: 2003, La responsabilità sociale dell’impresa: presupposti etici e ragioni economiche (Il Ponte, Bologna).
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