Entrepreneurial virtues in CSR-oriented SMEs. Reflections in theory and practice

The paper describes, after a brief analysis of the literature framework on business ethics and CSR in SMEs, the principal findings that have emerged from a qualitative investigation focused on a case-study o an Italian SME, in which the entrepreneur's objectives comply with both economic and social issues and are inspired by virtues. Empirical analysis highlihgts the importance of transcendental values (virtues) which lie at the basis of the choices and decisions made by the entrepreneurial and managerial team. Such values are transferred to the entire organization thus making the approach toward social responsibility and sustainability authentic and effective. The reflections point out the relevance of values and virtues in the entrepreneurial and business context and help formulate the proposition that transcendental virtues are the "hidden" driving force that lies at the base of CSR and sustainable orientation, particularly in SMEs, due to the relevance attributed to people and relationships.