The Environmental Management and Corporate Social Responsibility of Small and Medium-Sized Enterprises: A Marginal Strategic Challenge?

This paper analyses the influence of environmental management in the managerial perception in small and medium-sized enterprises as a competitive opportunity, and the effect of this managerial perception in the adoption of a higher proactive environmental management. It also shows that the link between environmental management and financial performance is neither necessary direct nor single, but it may depends on a mediating variable, the competitive advantage. A matrix inspired by Boiral's research works is used to visualize the different types of environmental involvement of these organizations. The aim of this paper is to present a snapshot of the reality of environmental management in small and medium-sized enterprises.