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Corporate social responsibility disclosure in small and medium-sized entities and large companies

Author

Listed:
  • António Dias
  • Lúcia Lima Rodrigues
  • Russell Craig
  • Maria Elisabete Neves

Abstract

Purpose - Corporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises (SMEs) in CSR emerged in research studies. Here we contribute to that growing discussion of CSR in SMEs by analyzing the disclosure practices of 57 Portuguese companies of different sizes (small, medium, large). Design/methodology/approach - We use stakeholder theory to identify the stakeholders that SMEs and large firms prioritize. By means of thematic content analysis and an index of disclosure (calculated according to company type and stakeholder type) we analyze whether business characteristics influence CSR disclose strategies. Findings - Companies give priority to CSR activities that are directly related to maintaining business and achieving economic results. CSR disclosure practices of SMEs and large companies do not differ significantly. However, larger companies disclose more information on Environment and Society. Companies who are closer to consumers disclose more information on Customers, Community and Society. The act of assuring a CSR report drives system improvements and extended CSR disclosure. Research limitations/implications - We recognize that it is difficult to compare CSR in Small and large enterprises. For this reason, we have developed a methodology based on the most basic aspects of the CSRD, and therefore applicable without distinction to large and small companies. Practical implications - A framework to evaluate the CSRD of SMEs was developed. We identify CSR indicators divided in five dimensions (customers, employees, environment, community and society) that are applicable to firms of all sizes. Originality/value - This study extends knowledge of CSR by comparing the disclosure practices of SMEs and large (listed and un-listed) Portuguese companies. This study takes account of the particularities of SMEs and other fundamental business characteristics using a replicable assessment framework.

Suggested Citation

  • António Dias & Lúcia Lima Rodrigues & Russell Craig & Maria Elisabete Neves, 2018. "Corporate social responsibility disclosure in small and medium-sized entities and large companies," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(2), pages 137-154, November.
    • Handle: RePEc:eme:srjpps:srj-05-2017-0090
    DOI: 10.1108/SRJ-05-2017-0090
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    Citations

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    Cited by:

    1. Tria Ulfa & Darwanis & Fazli Syam BZ, 2022. "Determinants of corporate social responsibility disclosure: Case of mining companies in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 324-334, July.
    2. Egle Jakunskiene, 2021. "Assessment of the Impact of Social Responsibility on Poverty," Sustainability, MDPI, vol. 13(16), pages 1-19, August.
    3. Iram Hasan & Shveta Singh & Smita Kashiramka, 2022. "Does corporate social responsibility disclosure impact firm performance? An industry-wise analysis of Indian firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(8), pages 10141-10181, August.
    4. Cinthia Leonora Murillo‐Avalos & Mitzi Cubilla‐Montilla & Miguel Ángel Celestino Sánchez & Purificación Vicente‐Galindo, 2021. "What environmental social responsibility practices do large companies manage for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 153-168, January.
    5. Elena A. Fedorova & Lyudmila K. Shiryaeva & Lyubov E. Khrustova & Igor S. Demin & Svetlana V. Ledyaeva, 2020. "Disclosure of environmental information in corporate reports and investment attractiveness of Russian companies," Upravlenets, Ural State University of Economics, vol. 11(5), pages 29-46, November.
    6. Dita Ayu Lestari & Noegrahini Lastiningsih & Shinta Widyastuti, 2021. "Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Stock Exchange," Information Management and Business Review, AMH International, vol. 13(2), pages 1-6.
    7. Suraiyah Akbar & Craig Deegan, 2021. "Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3565-3600, June.
    8. Esther Ortiz-Martínez & Salvador Marín-Hernández, 2020. "European Financial Services SMEs: Language in Their Sustainability Reporting," Sustainability, MDPI, vol. 12(20), pages 1-20, October.
    9. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
    10. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
    11. Liu, Fuzhen & He, Chaocheng & Lai, Kee-hung, 2024. "Market reaction to responsible production practices adoption: The role of firm size and financial slack," International Journal of Production Economics, Elsevier, vol. 272(C).
    12. Kaodui Li & Yusheng Kong & Sampson Agyapong Atuahene & Geoffrey Bentum-Micah & Michael Kwakye Agyapong, 2020. "Corporate Governance and Banking Stability: The Case of Universal Banks in Ghana," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 325-352.
    13. Chiwei Chen & Kun-Shan Zhang & Chiu-Mei Chen & Lu-Sheng Pao, 2023. "The Impact Between Motivational Potential Characteristics of Job and Job Satisfaction: A Moderation Model of Personality Traits in a High-Tech Industry," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 14(1), pages 1-19, January.
    14. Villegas Pinuer, Francisco & Valenzuela Fernández, Leslier & Llonch Andreu, Joan & López Belbeze, Pilar, 2022. "Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).

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