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The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices

The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices

Laura Corazza
Copyright: © 2017 |Volume: 30 |Issue: 4 |Pages: 14
ISSN: 1040-1628|EISSN: 1533-7979|EISBN13: 9781522510987|DOI: 10.4018/IRMJ.2017100103
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MLA

Corazza, Laura. "The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices." IRMJ vol.30, no.4 2017: pp.39-52. http://doi.org/10.4018/IRMJ.2017100103

APA

Corazza, L. (2017). The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices. Information Resources Management Journal (IRMJ), 30(4), 39-52. http://doi.org/10.4018/IRMJ.2017100103

Chicago

Corazza, Laura. "The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices," Information Resources Management Journal (IRMJ) 30, no.4: 39-52. http://doi.org/10.4018/IRMJ.2017100103

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Abstract

Scholars have begun to investigate the prevalence of Corporate Social Responsibility (CSR) within the context of small and medium-sized enterprises (SMEs). This paper studies the implementation of non-financial sustainability reporting tools in Italian SMEs as part of their Small Business Social Responsibility (SBSR) long supply chain compact with large multinationals. The fundamental finding of this work is that because of the down-streaming effect of CSR reporting from large companies to small ones, SMEs approach sustainability as a standard management practice. The sample is composed of 73 Italian multi-certified entities (SA8000/ISO14001/EMAS) that have published their sustainability report online between 2011 and 2013. Principal Component Analysis (PCA) was used to discover three otherwise un-observable underlying effects.

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