Detail Management for sustainable development and its impact on firm value in the SME context : does size matter? Bibliografi Author: Lopez-Perez, M Eugenia ; Melero, Iguacel ; Sese, F Javier Topik: Sustainable development; CSR; Firm value; SMEs; Firm size Bahasa: (EN )     Penerbit: John Wiley & Sons     Tempat Terbit: New York    Tahun Terbit: 2017     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Management for Sustainable Development.pdf (232.35KB; 1 download) Abstract With the increasing demands from society towards sustainable and social responsible business practices, management for sustainable development has become a cornerstone to understand the success of many ?rms in the current competitive context. This article investigates corporate social responsibility (CSR) and examines the links between CSR practices and business outcomes – both ?nancial and non-?nancial (i.e. image and corporate reputation) – for small-to-medium sized enterprises (SMEs). In addition, we also attempt to determine whether the impact of such relationships is moderated by ?rm size. To this end, we carry out a quantitative study using PLS techniques to analyze a sample of SME owners and managers, with a view to test the proposed model in the light of social capital theory. In this sense, our study is pioneering in that it aims to determine – from a quantitative viewpoint – the degree to which ?rm size has a moderating impact on a series of relevant CSRdriven outcomes. The data suggest that, in SME contexts, CSR impacts corporate reputation, brand image and ?nancial value of the company. Importantly, we ?nd that the larger the ?rm, the greater the intensity of the relationships linking CSR and business outcomes. Hence, our ?ndings have important implications for CSR implementation in SME contexts. Finally, we provide a series of guidelines aimed at maximizing the effectiveness of CSR-based business practices. Kajian editorial Article from : Business Strategy and the Environment, Volume 26, Issue7, November 2017 Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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