What Prompts Small and Medium Enterprises to Engage in Corporate Social Responsibility? A Study from Taiwan

被引:95
作者
Hsu, Jui-Ling [1 ]
Cheng, Meng-Cheng [1 ]
机构
[1] Feng Chia Univ Int Trade, Taichung 40724, Taiwan
关键词
corporate social responsibility (CSR); small and medium enterprises (SMEs); diffusion of innovations theory; perceptive characteristics; BUSINESS; ETHICS; VALUES; FIRMS; SMES; CSR; PERFORMANCE; BEHAVIOR; MANAGERS; DRIVERS;
D O I
10.1002/csr.276
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper applies the innovation diffusion theory to analyze the impact of perceptive characteristics on the willingness of small and medium enterprises (SMEs) to engage in corporate social responsibility (CSR). Results from 136 SMEs in the manufacturing industry demonstrate that the characteristic of compatibility has a strong and positive influence on the willingness of SMEs to engage in CSR, which means not only that managers' personal values and morality and managers' support are CSR drivers, but also that current corporate culture consistent with CSR and the corporate image fitting well with the concept of CSR will encourage higher take-up of CSR. Conversely, complexity has a negative impact, which means that the social compliance costs, time, and lack of guidance or benchmarks are regarded as a barrier for SMEs to implement CSR. The educational levels of owner-top managers have a marked effect on CSR initiatives; the impact is greatest from managers with graduate level degrees. Due to the size effect among SMEs, the annual revenue is positively associated with the willingness of SMEs to engage in CSR. Finally, some implications and limitations are discussed. Copyright (c) 2011 John Wiley & Sons, Ltd and ERP Environment.
引用
收藏
页码:288 / 305
页数:18
相关论文
共 71 条
[1]   Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations [J].
Aguilera, Ruth V. ;
Rupp, Deborah E. ;
Williams, Cynthia A. ;
Ganapathi, Jyoti .
ACADEMY OF MANAGEMENT REVIEW, 2007, 32 (03) :836-863
[2]  
Anis S, 2009, INT C NEW MED NEW TE
[3]  
[Anonymous], 2002, EUR SMES SOC ENV RES
[4]  
[Anonymous], 2000, CORP SOC RESP MAK GO
[6]  
Bernardi R.A., 2010, EJBO: Electronic Journal of Business Ethics and Organizational Studies, V15, P15
[7]  
Birch D., 2002, Journal of Corporate Citizenship, V5, P73
[8]  
Bradford M., 2003, International Journal of Accounting Information Systems, V4, P205, DOI 10.1016/S1467-0895(03)00026-5
[9]  
Bradford M., 1997, HUMAN GEOGRAPHY THEO
[10]  
Brown D.A., 2004, ACCOUNT FINANC, V44, P329