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引用次数: 17
摘要
本文调查了瑞士中小企业(SMEs)当前的企业社会责任(CSR)实践,旨在汇总一个潜在的中小企业商业模式,作为瑞士企业社会责任的价值驱动力。为了分析这些模式,本研究进行了30次访谈。两步德尔菲过程挑战了结果,并使- L 'EPOQuE -作为新兴的CSR模板的聚合和可视化成为可能。总的来说,它非常强调所有权,或者更准确地说,传统中的所有权。家庭/中产阶级资本主义和瑞士的政治/历史背景也起着决定作用,而规模和能力似乎不那么重要,这令人惊讶。这产生了一些可检验的假设,例如,瑞士中小企业模式在其“输出”的特定环境中将如何被接受。此外,瑞士中小企业被证明是真正的“社会企业”,因此“社会企业规划”的相关性需要受到质疑,当然,在瑞士,这是一个新颖的想法。总体而言,本研究挑战了正规管理系统在支持企业(尤其是中小企业)履行企业社会责任方面的首要地位,并提出了调整小企业、瑞士社会和国家之间关系的关键时刻。
This paper investigates current Corporate Social Responsibility (CSR) practices of Swiss Small and Medium-sized Enterprises (SMEs) with the aim to aggregate an underlying SME business model as value driver of Swiss CSR. To analyse these patterns this study conducted 30 interviews. A two-step Delphi process challenged the results and enabled the aggregation and visualisation of – L’EPOQuE – as emerging template of CSR. Overall, there is a strong emphasis on ownership, or to be precise, ownership-within-tradition. Family/middle class capitalism and the political/historical background of Switzerland are deciding as well, whereas size and capacities astonishingly seem to matter less. This generated some testable hypothesis, e.g., on how the Swiss SME model will be received in particular settings to which it is “exported”. Further, Swiss SMEs turned out to be genuine “social enterprises” so that the relevance of “social business planning” needs to be questioned, certainly as a novel idea in Switzerland. Overall, this study challenges the primacy of formal management systems to support CSR in companies, especially SMEs, and addresses critical moments at which the nexus between small businesses, Swiss society, and the state might be adjusted.