Journal of Business Ethics 115 (4):693-705 (2013)

Abstract
Based on the findings of a qualitative empirical study of corporate social responsibility (CSR) in Swiss MNCs and SMEs, we suggest that smaller firms are not necessarily less advanced in organizing CSR than large firms. Results according to theoretically derived assessment frameworks illustrate the actual implementation status of CSR in organizational practices. We propose that small firms possess several organizational characteristics that are favorable for promoting the internal implementation of CSR-related practices in core business functions, but constrain external communication and reporting about CSR. In contrast, large firms possess several characteristics that are favorable for promoting external communication and reporting about CSR, but at the same time constrain internal implementation. We sketch a theoretical explanation of these differences in organizing CSR in MNCs and SMEs based on the relationship between firm size and relative organizational costs
Keywords Corporate social responsibility (CSR)  Firm size  Multinational corporations (MNC)  Organizational cost  Small- and medium-sized enterprises (SME)
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DOI 10.1007/s10551-013-1827-7
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Responsibility and Global Justice: A Social Connection Model.Iris Marion Young - 2006 - Social Philosophy and Policy 23 (1):102-130.
Responsibility and Global Labor Justice.Iris Marion Young - 2004 - Journal of Political Philosophy 12 (4):365-388.

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