Title: Corporate social responsibility performance and sustainability reporting in SMEs: an analysis of owner-managers' perceptions

Authors: José M. Moneva; Julio Hernández-Pajares

Addresses: School of Economics and Business, University of Zaragoza, Gran Via, 2, 50005 Zaragoza, Spain ' Faculty of Economics and Business Studies, University of Piura, Campus Lima, Martir Jose Olaya Street 162, Miraflores, Lima 18, Peru

Abstract: Public and private organisations promote corporate social responsibility (CSR) practices in small and medium enterprises (SMEs) to achieve competitive advantages in their relationship with stakeholders. Different studies indicate that SMEs have found benefits in their CSR performance. The aim of the present study is contributing to the knowledge of the perception and motivation of SME managers on the performance of CSR, considering the stakeholder theory, through a qualitative case study in two different economic environments and institutional influences: Spanish and Peruvian. It is found that the values of the owners and managers direct the policies of CSR. In some cases, the demands of employees and consumers are satisfied to obtain benefits; however, in other cases, those demands are satisfied with a non-instrumental approach.

Keywords: small and medium enterprises; SME; sustainability reporting; corporate social responsibility; CSR; stakeholder's theory; sustainability performance; emerging markets.

DOI: 10.1504/IJSE.2018.095268

International Journal of Sustainable Economy, 2018 Vol.10 No.4, pp.405 - 420

Received: 22 Nov 2017
Accepted: 17 Mar 2018

Published online: 02 Oct 2018 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article