IDEAS home Printed from https://ideas.repec.org/a/isv/jouijm/v1y2012i2p231-250.html
   My bibliography  Save this article

Materiality Analysis for CSR Reporting in Spanish SMEs

Author

Listed:
  • 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)

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.

Suggested Citation

  • Maria Jesus Munoz-Torres & Maria Angeles Fernandez-Izquierdo & Juana Maria Rivera-Lirio & Raul Leon-Soriano & Elena Escrig-Olmedo & Idoya Ferrero-Ferrero, 2012. "Materiality Analysis for CSR Reporting in Spanish SMEs," International Journal of Management, Knowledge and Learning, International School for Social and Business Studies, Celje, Slovenia, vol. 1(2), pages 231-250.
    • Handle: RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250
    as

    Download full text from publisher

    File URL: http://www.issbs.si/press/ISSN/2232-5697/1_231-250.pdf
    File Function: full text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Francesca Borga & Annalisa Citterio & Giuliano Noci & Emanuele Pizzurno, 2009. "Sustainability report in small enterprises: case studies in Italian furniture companies," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 162-176, March.
    2. Massimo Battaglia & Lara Bianchi & Marco Frey & Fabio Iraldo, 2010. "An innovative model to promote CSR among SMEs operating in industrial clusters: evidence from an EU project," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(3), pages 133-141, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kurniawan, Putu Sukma, 2018. "An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia," INA-Rxiv 6p8uv, Center for Open Science.
    2. Matthew P. Johnson, 2015. "Sustainability Management and Small and Medium‐Sized Enterprises: Managers' Awareness and Implementation of Innovative Tools," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 271-285, September.
    3. Francesca Gennari, 2023. "The transition towards a circular economy. A framework for SMEs," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1423-1457, December.
    4. William L. Smith & Yue Cai Hillon & Yanni Liang, 2019. "Reassessing measures of sustainable firm performance: A consultant's guide to identifying hidden costs in corporate disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 353-365, February.
    5. Asif Mahmood & Rana Tahir Naveed & Naveed Ahmad & Miklas Scholz & Muhammad Khalique & Mohammad Adnan, 2021. "Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach," Sustainability, MDPI, vol. 13(22), pages 1-20, November.
    6. Andrei Constantin TIRNOVANU & Marian NASTASE & Julia Anamaria SISU & Narcis RADUCAN, 2023. "Approaches To Knowledge Transfer Between Innovative Organizations To Increase Competitiveness And Sustainable Development," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(1), pages 330-337, November.
    7. Lixin Shen & Kannan Govindan & Madan Shankar, 2015. "Evaluation of Barriers of Corporate Social Responsibility Using an Analytical Hierarchy Process under a Fuzzy Environment—A Textile Case," Sustainability, MDPI, vol. 7(3), pages 1-22, March.
    8. Eduardo Jiménez & Marta de la Cuesta-González & Montserrat Boronat-Navarro, 2021. "How Small and Medium-Sized Enterprises Can Uptake the Sustainable Development Goals through a Cluster Management Organization: A Case Study," Sustainability, MDPI, vol. 13(11), pages 1-18, May.
    9. Parisa Salimzadeh & Jerry Courvisanos, 2015. "A Conceptual Framework for Assessing Sustainable Development in Regional SMEs," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 17(04), pages 1-17, December.
    10. Johan Graafland & Hugo Smid, 2016. "Environmental Impacts of SMEs and the Effects of Formal Management Tools: Evidence from EU's Largest Survey," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(5), pages 297-307, September.
    11. Chrisovalantis Malesios & Prasanta K. Dey & Fuad Ben Abdelaziz, 2020. "Supply chain sustainability performance measurement of small and medium sized enterprises using structural equation modeling," Annals of Operations Research, Springer, vol. 294(1), pages 623-653, November.
    12. Rodolfo Petter & Luis Resende & Pedro Andrade Júnior & Diogo Horst, 2014. "Systematic review: an analysis model for measuring the coopetitive performance in horizontal cooperation networks mapping the critical success factors and their variables," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 53(1), pages 157-178, August.
    13. Massimo Battaglia & Francesco Testa & Lara Bianchi & Fabio Iraldo & Marco Frey, 2014. "Corporate Social Responsibility and Competitiveness within SMEs of the Fashion Industry: Evidence from Italy and France," Sustainability, MDPI, vol. 6(2), pages 1-22, February.
    14. Jimmy Merlet & Thierry Pénard, 2019. "RSE et transformation numérique des entreprises artisanales : une étude sur données d’enquête," Economics Working Paper Archive (University of Rennes & University of Caen) 2019-02, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    15. Laura Corazza & Maurizio Cisi & Greta Falavigna, 2018. "Overcoming sustainability barriers through Formalized Network Contracts (FNCs): the experience of Italian SMEs," IRCrES Working Paper 201803, CNR-IRCrES Research Institute on Sustainable Economic Growth - Moncalieri (TO) ITALY - former Institute for Economic Research on Firms and Growth - Torino (TO) ITALY.
    16. Helene Seidel-Sterzik & Sarah McLaren & Elena Garnevska, 2018. "Effective Life Cycle Management in SMEs: Use of a Sector-Based Approach to Overcome Barriers," Sustainability, MDPI, vol. 10(2), pages 1-22, January.
    17. Gangi, Francesco & Meles, Antonio & Monferrà, Stefano & Mustilli, Mario, 2020. "Does corporate social responsibility help the survivorship of SMEs and large firms?," Global Finance Journal, Elsevier, vol. 43(C).
    18. Abdelmajid EL WAATMANI, 2018. "Industrial clusters and promotion of CSR: the case of developing countries," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(2), pages 69-80, December.
    19. Andreas E. Fousteris & Eleni A. Didaskalou & Markos-Marios H. Tsogas & Dimitrios A. Georgakellos, 2018. "The Environmental Strategy of Businesses as an Option under Recession in Greece," Sustainability, MDPI, vol. 10(12), pages 1-19, November.
    20. Raphaëlle Stewart & Peter Fantke & Anders Bjørn & Mikołaj Owsianiak & Christine Molin & Michael Zwicky Hauschild & Alexis Laurent, 2018. "Life cycle assessment in corporate sustainability reporting: Global, regional, sectoral, and company‐level trends," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1751-1764, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:isv:jouijm:v:1:y:2012:i:2:p:231-250. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alen Ježovnik (email available below). General contact details of provider: http://www.issbs.si .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.