Study of the corporate social responsibility in the leather tanning sector

Reasons to adopt Corporate Social Responsibility reporting by leather tanning companies must primarily be sought in the specific nature of the industry, where leather is a material from renewable sources, however part of its manufacture process might pose one of the gravest environmental hazards in the world. The tanning industry appears, therefore, as a sector compiling CSR reports expected to confirm its environment-friendly actions. The purpose of this research is to examine and understand CSR roles and diffusion in the small and medium enterprises of the leather tanning industry in Catalonia (Spain), especially in relation with the adoption of other management systems. It identifies the most distinguished CSR practices, procedures and metrics and the profiles of companies more prone to adopt them. We used a qualitative approach to fulfill this aim. Results show that leather companies are familiar with CSR practices, but there is further scope for improvement in terms of formalization of CSR procedures and measurement systems. Results show that the majority of socially responsible practices are related to environmental issues and consequently there is a relation between CSR and the application of environmental management systems. The analysis reveals that the management of CSR activities improves with the diffusion of knowledge on CSR practices.