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| Tekijä: | Hammann, E-M. Habisch, A. Pechlaner, H. |
| Otsikko: | Values that create value: socially responsible business practices in SMEs - empirical evidence from German companies |
| Lehti: | Business Ethics
2009 : JAN, VOL. 18:1, p. 37-51 |
| Asiasana: | corporate responsibility social responsibility small and medium-sized enterprises (SMEs) entrepreneurship business ethics Germany |
| Vapaa asiasana: | values CSR |
| Kieli: | eng |
| Tiivistelmä: | This paper explores socially responsible (SR) business practices (herein as: prcs.) of SME entrepreneurs or owner-managers in Germany. Based on the assumption of decision-makers in SMEs being the central point for all business activities to start, a German entrepreneurs' association members were approached in the course of a qualitative and quantitative survey, being asked to assess in what way their SR is expressed in specific management prcs. towards selected stakeholder groups. These prcs. were assumed to result in perceived positive reactions of the respective stakeholders and subsequently to positively influence the firm's financial performance, that is, cost reductions and increase in profits. Herein, a research model is presented elaborating the relationship btw. an SME executives' SR and the value creation of a firm. It is found that SR management prcs. towards employees, customers and to a lesser extent society have a positive impact on the firm and its performance. As such, values can create additional value. |
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