Discovering the deep roots of corporate social responsibility in SMEs

Ben Boubakary, Irène Ngo Nken, Doumagay Donatienne Moskolaï
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Abstract

Purpose This article looks at the field of corporate social responsibility (CSR) in Cameroon's dynamic landscape, exploring the motivations driving small and medium-sized enterprises (SMEs) to adopt socially responsible practices. In contrast to the emphasis on CSR in large companies, we highlight the central role played by SMEs as catalysts for sustainable development. Design/Methodology/Approach Using a quantitative methodological approach, this study examines the different factors that influence the adoption of CSR in Cameroonian SMEs. We established a non-probability sample of 124 SMEs based in the following four Cameroonian cities: Douala, Yaounde, Garoua and Ngaoundere. We used binomial logistic regression to analyse the impact of financial resources, institutional environment, company size, sector of activity, managerial ethics and company age on SMEs' commitment to socially responsible practices. Findings and implications Our study highlights the key determinants of commitment to CSR in Cameroonian SMEs. Our results show that financial resources, the institutional environment, the size of the company, the sector of activity, the ethics of the manager and the age of the company appear to be key factors influencing the implementation of a CSR approach. However, the factors studied have different weights of influence in the implementation of this CSR approach. These results prompt a reassessment of CSR implementation strategies and provide valuable pointers for improving the reputation, sustainability and relevance of Cameroonian SMEs in a rapidly changing context. Limitations Although this study makes a significant contribution to the understanding of CSR in Cameroonian SMEs, certain limitations must be acknowledged. The research is specific to the Cameroonian context and the results may not be universally applicable. In addition, the dynamic nature of business environments introduces a temporal component that may impact the generalisability of our results over time. Finally, the absence of a relationship between the nature of the technologies used and the implementation of a CSR approach is counter-intuitive and would merit being tested on larger samples or being the subject of further qualitative research in order to identify other components of the variable.Originality This research fills a crucial gap in the literature by shedding light on CSR in the context of Cameroonian SMEs. The identification of multifaceted determinants offers a unique contribution to the wider CSR discourse, challenging conventional perceptions and providing practical implications for both academics and practitioners.
发现中小企业企业社会责任的深层根源
目的 本文审视了喀麦隆企业社会责任(CSR)的动态发展,探讨了推动中小型企业(SMEs)采取对社会负责的做法的动机。与大公司对企业社会责任的重视不同,我们强调中小企业作为可持续发展的催化剂所发挥的核心作用。设计/方法/途径 本研究采用定量方法,探讨了影响喀麦隆中小企业采用企业社会责任的不同因素。我们对喀麦隆以下四个城市的 124 家中小企业进行了非概率抽样调查:杜阿拉、雅温得、加鲁阿和恩贡代雷。我们使用二项逻辑回归法分析了财务资源、制度环境、公司规模、活动领域、管理道德和公司年龄对中小企业社会责任实践承诺的影响。研究结果与启示 我们的研究强调了喀麦隆中小企业对企业社会责任承诺的关键决定因素。研究结果表明,财务资源、制度环境、公司规模、活动领域、管理者的职业道德和公司年龄似乎是影响企业社会责任实施的关键因素。然而,所研究的这些因素对实施企业社会责任的影响程度各不相同。这些结果促使我们重新评估企业社会责任的实施战略,并为喀麦隆中小企业在快速变化的环境中提高声誉、可持续性和相关性提供了宝贵的指导。局限性 虽然本研究为了解喀麦隆中小企业的企业社会责任做出了重要贡献,但必须承认存在某些局限性。本研究针对喀麦隆的具体情况,其结果可能不具有普遍适用性。此外,商业环境的动态性质带来了时间因素,可能会影响我们的研究结果随着时间的推移而具有普遍性。最后,所使用技术的性质与企业社会责任方法的实施之间没有关系,这有悖于直觉,值得在更大的样本中进行检验,或作为进一步定性研究的主题,以确定变量的其他组成部分。多方面决定因素的确定为更广泛的企业社会责任讨论提供了独特的贡献,对传统观念提出了挑战,并为学术界和从业人员提供了实际意义。
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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