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- W2337167362 abstract "Small and Medium Enterprises (SMEs) are intrinsically different from large firms in their approach in implementing their CSR actions. Nevertheless, and despite growing recognition of the SMEs¢ importance for the economy, studies on SME CSR remain rare. This paper adds to the academic search for a link between CSR and firm financial performance by focusing on SMEs and examining the moderating role of stakeholder salience. The CSR actions of 140 European SMEs towards five stakeholders and their link to SME financial performance are examined. Findings suggest that SME CSR is related with SME financial performance and that this relationship is positively moderated by the salience of the stakeholders which benefit from each CSR action. A second study was executed one year later to the same SMEs to address the issue of causality in this relationship. Academic and managerial implications are examined and directions for future research are also discussed." @default.
- W2337167362 created "2016-06-24" @default.
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- W2337167362 date "2015-01-01" @default.
- W2337167362 modified "2023-09-27" @default.
- W2337167362 title "SME CSR, Stakeholder Salience and Financial Performance: A Conditional Relationship" @default.
- W2337167362 doi "https://doi.org/10.5465/ambpp.2015.14826abstract" @default.
- W2337167362 hasPublicationYear "2015" @default.
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