Alessia D’Andrea, Lucia Montanini

(Università Politecnica delle Marche, Piazzale Martelli, 8 - 60121 Ancona, Italy)

 

 

Abstract: In the Italian contest — during the year 2013 — a survey to 49 small and medium-sized enterprises (SMEs) was conducted in order to examine the development of Corporate Social Responsibility (CSR) communication tools and to investigate the key characteristics of small business social responsibility. The study verifies also the existence of any changes compared to previous researches on CSR issues in small and medium enterprises. The findings highlight that there is a lack of social accounting mechanisms (ISO14001, EMAS, report, ethic code) in a context characterized by internal reluctance to delegate (SMEs appear to be owner-driven companies) informal consultation and absence of compulsory regulation. The personal choices made by the entrepreneurs/owners play a fundamental role in shaping a responsible corporate strategy and in communicating their social initiatives. The availability of financial resources and skills as well as the absence of specific guidelines (planned for SMEs) can represent an obstacle to adopt the CSR communication tools.

 

 

Key words: social responsibility; small and medium-sized enterprises; social and environmental disclosures; Italy

 

JEL codes: M14