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| Author: | Fassin, Y. |
| Title: | SMEs and the fallacy of formalising CSR |
| Journal: | Business Ethics
2008 : OCT, VOL. 17:4, p. 364-378 |
| Index terms: | small and medium-sized enterprises (SMEs) small business entrepreneurship business ethics social responsibility corporate responsibility supply chain Europe |
| Language: | eng |
| Abstract: | For small and medium-sized enterprises (SMEs), there are pressures to engage in corporate social responsibility (CSR) practices, including social reporting. This ethnographic field analysis, based on discussions within entrepreneurs' circles, tends to suggest that the argument for expanding formalization of CSR to SMEs rests on several fallacies. It is implicitly assumed that an apparent solution for large multinational companies (MNEs) could be applied also to SMEs. Also, the drawbacks of bureaucracy are underestimated. In addition, many SMEs experience inconsistency btw. the idealistic CSR communication of some large companies and their actions, particularly in the supply chain. It is concluded that reports don't constitute the validation for real CSR, nor the proof of superiour ethical behaviour. |
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