Summary Despite the increased recognition and emphasis attributed to CSR, numerous problems and scandals involving large corporations continue to emerge. This contradiction nurtures a growing interest in intrinsic CSR rooted in ethical concerns spread among the company’s culture. While larger companies have to consider the expectations of shareholders and multiple stakeholders, SMEs do not need to be accountable to stakeholders through a systematic and formalized approach grounded on the adoption of sustainability reports useful to assess and demonstrate their CSR performance. However, the difference between extrinsic and intrinsic CSR is often very difficult (first) to understand and (second) to bridge and some authors advocate that the extrinsic and the intrinsic motive for CSR could evolve and be integrated
Sunken CSR and SMEs
Del Baldo, Mara
2021
Abstract
Summary Despite the increased recognition and emphasis attributed to CSR, numerous problems and scandals involving large corporations continue to emerge. This contradiction nurtures a growing interest in intrinsic CSR rooted in ethical concerns spread among the company’s culture. While larger companies have to consider the expectations of shareholders and multiple stakeholders, SMEs do not need to be accountable to stakeholders through a systematic and formalized approach grounded on the adoption of sustainability reports useful to assess and demonstrate their CSR performance. However, the difference between extrinsic and intrinsic CSR is often very difficult (first) to understand and (second) to bridge and some authors advocate that the extrinsic and the intrinsic motive for CSR could evolve and be integratedI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
