000079703 001__ 79703
000079703 005__ 20201022135733.0
000079703 0247_ $$2doi$$a10.1504/IJSE.2018.095268
000079703 0248_ $$2sideral$$a108581
000079703 037__ $$aART-2018-108581
000079703 041__ $$aeng
000079703 100__ $$0(orcid)0000-0003-1619-8042$$aMoneva, J.M.$$uUniversidad de Zaragoza
000079703 245__ $$aCorporate social responsibility performance and sustainability reporting in SMEs: An analysis of owner-managers' perceptions
000079703 260__ $$c2018
000079703 5060_ $$aAccess copy available to the general public$$fUnrestricted
000079703 5203_ $$aPublic and private organisations promote corporate social responsibility (CSR) practices in small and medium enterprises (SMEs) to achieve competitive advantages in their relationship with stakeholders. Different studies indicate that SMEs have found benefits in their CSR performance. The aim of the present study is contributing to the knowledge of the perception and motivation of SME managers on the performance of CSR, considering the stakeholder theory, through a qualitative case study in two different economic environments and institutional influences: Spanish and Peruvian. It is found that the values of the owners and managers direct the policies of CSR. In some cases, the demands of employees and consumers are satisfied to obtain benefits; however, in other cases, those demands are satisfied with a non-instrumental approach.
000079703 536__ $$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R
000079703 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000079703 592__ $$a0.135$$b2018
000079703 593__ $$aBusiness and International Management$$c2018$$dQ4
000079703 593__ $$aDevelopment$$c2018$$dQ4
000079703 593__ $$aManagement of Technology and Innovation$$c2018$$dQ4
000079703 593__ $$aFinance$$c2018$$dQ4
000079703 593__ $$aEconomics and Econometrics$$c2018$$dQ4
000079703 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000079703 700__ $$aHernández-Pajares, J.
000079703 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000079703 773__ $$g10, 4 (2018), 405-420$$pInt. j. sustain. econ.$$tInternational journal of sustainable economy$$x1756-5804
000079703 8564_ $$s242947$$uhttps://zaguan.unizar.es/record/79703/files/texto_completo.pdf$$yPostprint
000079703 8564_ $$s58051$$uhttps://zaguan.unizar.es/record/79703/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000079703 909CO $$ooai:zaguan.unizar.es:79703$$particulos$$pdriver
000079703 951__ $$a2020-10-22-13:49:45
000079703 980__ $$aARTICLE