CSR as a framework for sustainability in SMEs: The relationship between company size, industrial sector, and triple bottom line activities

IF 5.5 Q1 MANAGEMENT
Zdeněk Caha, Renata Skýpalová, Tomáš Mrhálek
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引用次数: 0

Abstract

Theoretical background

Corporate Social Responsibility (CSR) is a very topical issue for companies around the world. In the European context, CSR is especially significant due to legislative demands for its reporting. CSR can positively impact organisations in terms of competitiveness, employer branding, and financial performance. The theoretical background of this study is based on the CSR pillars, which are social, economic, and environmental CSR activities.

Purpose

The research aimed to investigate the awareness of CSR among Czech companies and to report the frequency of CSR activities. The purpose of the investigation was to analyse the relationship between the characteristics of companies and the realisation of CSR activities.

Research methodology

A quantitative study among 1703 Czech companies focused on their knowledge of CSR, its implementation in corporate strategy, and the realisation of individual CSR activities. Analysis of variance and logistic regression were used with predictors: company size, industry in which it operates, and differences in time between data collection rounds.

Main results

The results showed the effect of company size and industry sector on both the knowledge of CSR issues and the number of activities realized in the individual CSR pillars. The results further describe in detail the relationship between company characteristics and specific CSR activities.

Originality/value

CSR practices in Czech SMEs have not been adequately covered in existing studies. This study provides a comprehensive analysis of the frequency of implementation of CSR activities among Czech companies.

Research limitations

The present study provides a large sample of companies selected proportionally to their representation in the Czech Republic, which resulted in an imbalance in the individual characteristics of the companies in the sample. The study is also limited by three main independent variables and cannot provide extensive insight into all influences.

Practical implications

The results can be used by companies to benefit from comparing themselves with other market participants or with the average situation in the monitored markers. They are also useful for further comparison between countries and for analysing the development of CSR activities over time.
© 2023 The Authors. Published by Elsevier B.V. on behalf of the College of Management, National Cheng Kung University. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).
企业社会责任作为中小企业可持续发展的框架:公司规模、工业部门和三重底线活动之间的关系
企业社会责任(corporate Social Responsibility, CSR)是全球企业关注的热点问题。在欧洲,由于法律对企业社会责任报告的要求,企业社会责任尤为重要。企业社会责任可以在竞争力、雇主品牌和财务绩效方面对组织产生积极影响。本研究的理论背景是基于企业社会责任的支柱,即社会、经济和环境企业社会责任活动。目的本研究旨在调查捷克企业的企业社会责任意识,并报告企业社会责任活动的频率。调查的目的是分析公司的特点和实现企业社会责任活动之间的关系。研究方法对1703家捷克公司进行了定量研究,重点研究了他们对企业社会责任的认识、企业社会责任在企业战略中的实施情况以及个人社会责任活动的实现情况。方差分析和逻辑回归用于预测因素:公司规模,其经营的行业,以及数据收集轮之间的时间差异。研究结果显示,企业规模和行业部门对企业社会责任知识和企业社会责任活动数量的影响。研究结果进一步详细描述了公司特征与具体企业社会责任活动之间的关系。现有的研究没有充分涉及捷克中小企业的原创性/价值社会责任做法。本研究对捷克公司实施企业社会责任活动的频率进行了全面分析。本研究提供了一个大的公司样本,按比例选择他们在捷克共和国的代表性,这导致了样本中公司的个体特征的不平衡。该研究还受到三个主要独立变量的限制,无法对所有影响提供广泛的见解。实际意义:研究结果可以被公司用来将自己与其他市场参与者或被监测市场的平均情况进行比较。它们还有助于进一步比较国家之间的差异,并分析企业社会责任活动的长期发展。©2023作者。由爱思唯尔B.V.代表国立成功大学管理学院出版。这是一篇基于CC BY许可(http://creativecommons.org/licenses/by/4.0/)的开放获取文章。
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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来源期刊
CiteScore
8.00
自引率
4.50%
发文量
47
期刊介绍: Asia Pacific Management Review (APMR), peer-reviewed and published quarterly, pursues to publish original and high quality research articles and notes that contribute to build empirical and theoretical understanding for concerning strategy and management aspects in business and activities. Meanwhile, we also seek to publish short communications and opinions addressing issues of current concern to managers in regards to within and between the Asia-Pacific region. The covered domains but not limited to, such as accounting, finance, marketing, decision analysis and operation management, human resource management, information management, international business management, logistic and supply chain management, quantitative and research methods, strategic and business management, and tourism management, are suitable for publication in the APMR.
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