The impact of corporate social responsibility on advancing the enterprise risk management performance relationship in small and medium-sized enterprises

T. Henschel, C. Florio, Sherine Jharni, Maria Stellmacher
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引用次数: 2

Abstract

ABSTRACT The purpose of this paper is to examine the impact of enterprise risk management on the financial performance of small-to-medium enterprises and to empirically validate the intervening role of corporate social responsibility. Based on a cross-country survey among 536 SMEs, we apply an SEM model. Our results show that ERM is an important driver of corporate social responsibility. The proposed Enterprise Risk Management and CSR framework can also be used by consultants and supporting agencies to evaluate the risk management activities in SMEs and to help them better to tailor their training to the needs of SMEs. For other researchers, this research model might be a good starting point for developing more comprehensive frameworks for the evaluation of ERM and CSR systems in SMEs.
中小企业社会责任对推进企业风险管理绩效关系的影响
摘要本文旨在考察企业风险管理对中小企业财务绩效的影响,并实证验证企业社会责任的干预作用。基于对536家中小企业的跨国调查,我们采用了SEM模型。我们的研究结果表明,ERM是企业社会责任的重要驱动因素。建议的企业风险管理和企业社会责任架构,亦可供顾问和支援机构使用,以评估中小企业的风险管理活动,并协助他们更切合中小企业的需要,提供适当的培训。对于其他研究人员来说,这个研究模型可能是一个很好的起点,可以为中小企业的ERM和CSR系统的评估开发更全面的框架。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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