Corporate Social Responsibility – Assessment of Facilitating and Impeding Factors for Small and Medium-sized Enterprises in Latvia

Purpose This study examines the adoption of corporate social responsibility (CSR) practices among small and medium-sized enterprises (SMEs) in a developing economy. The purpose of this study is to explore the challenges faced by SMEs in adopting CSR practices and to identify strategies that enhance their CSR engagement. Design/methodology/approach Grounded in social capital theorization, this study uses a qualitative research methodology, incorporating semi-structured interviews with 34 SME owners and managers from the Nigerian business environment. Findings This research reveals that CSR adoption among Nigerian SMEs is hindered by four key factors: stakeholder apathy, politically motivated CSR interventions, cultural nuances and “tone at the top”. This study further identifies resilience-building and regulatory compliance as pivotal strategies used by Nigerian SMEs to enhance their CSR engagement. Originality/value This research offers profound insights from SME owners and managers, examining the complex dynamics of historical mistrust, political instrumentalization, cultural intricacies and leadership issues that hinder CSR engagement among SMEs. The study emphasizes the importance of nuanced strategies that align CSR practices with local cultural expectations, thereby contributing to a deeper understanding of the challenges faced by SMEs in integrating CSR into their business models.

In this article, we set out to analyze the management tools that have been developed by international development agencies with the aim of promoting corporate social responsibility (CSR) in Small and medium-sized enterprises (SMEs) in developing countries. In doing so, we made an original contribution to the literature on this topic in two ways. First, we developed a conceptual framework using insights from the literatures on institutional theory, critical perspectives on CSR in developing countries, and writings on the relationship between CSR and SMEs in the developing world to enable an analysis of the potential and limits of management tools aimed at promoting CSR in developing country SMEs. Here we argued that attention to poverty reduction and the silent/sunken CSR practices in such tools might be relevant yard sticks to assess their potential relevance and applicability in the South. Second, our empirical analysis of the contents of these tools indicates that they pay little or no attention to advocating the alleviation of income related poverty as part of SMEs’ CSR strategies in the developing world. They might, however, indirectly promote poverty reduction if we think of poverty as relating to the enhancement of capabilities and/or the reduction of vulnerability of SMEs, workers, and communities in the developing world. At the same time, the tools examined encourage the adoption of explicit CSR approaches, similar to those employed by large firms in the Western world, while they tend to ignore the silent or sunken CSR approaches that one would usually expect to find in SMEs operating in the developing world. In terms of policy implication of our analysis, there appears to be a very real risk that the promotion of such CSR tools are likely to be perceived as a top-down, outside-in imposition by SME managers in developing countries who may find that they embody assumptions and practices that have very little or nothing to do with the reality of their every-day operations. Hence, in our view, it might be a better starting point for international development agencies to first map the informal CSR practices of SMEs and then use such a mapping process to enhancing or strengthening existing social responsibility practices which are already present in these firms. Otherwise the use of such tools might result in a process of CSR capacity destruction instead of CSR capacity development for such firms. Finally, we suggest that future research in this area would benefit from a broader examination of the spread, relevance and effectiveness of tools intended to promote CSR in SMEs in developing countries in two ways. First, it would be important to conduct in-depth interviews with aid agency personnel, consultants, SME managers, workers, and community members with a view to probing their views of their relevance and effectiveness of these tools in the South. Second, we suggest that similar tools produced by developing country governments, business associations, consultants, and other stakeholders with an interest in this area could be mapped and analyzed using the theoretical framework developed in this study. In this way, we would gain a better understanding of how the spread of these tools mediate the processes through which CSR is institutionalized in developing country settings.

PurposeThis study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on small hotels in London.Design/methodology/approachA qualitative research design comprising detailed semi-structured interviews was employed with 12 small hotel owner-managers in central London and its outskirts. The study adopts a social constructionist approach to explore CSR perspectives and practices, along with a social capital framework to investigate how CSR is perceived at the individual level and consequently manifested into CSR practices.FindingsThe findings indicate that a small hotel’s implementation of CSR is influenced by long-term versus short-term considerations, as well as socio-economic and socio-political conditions. Individual-level factors, like hoteliers’ CSR conceptualisation and personal and business values, affect CSR adoption in small hotels. Lastly, institutional-level factors, such as ineffective institutional participation and the hotelier’s cultural background against the cosmopolitan context of a big city, have contributed to a muted response to socially responsible issues.Research limitations/implicationsThis study was conducted with a limited sample of 12 participants from small hotels in London and its outskirts, which may limit the generalisability of the findings. Future research could enhance these findings by involving a larger and more diverse group of participants from various urban areas, potentially employing a quantitative research approach for broader applicability. This study’s insights can guide policymakers in educating small business owners on CSR benefits and implementation. It also proposes how governments could encourage sustainable practices among small hotels seeking to enhance their reputation. Moreover, these findings enable small businesses to develop their stakeholder strategies for greater CSR initiatives.Originality/valueThis study integrates social capital theory into investigating CSR in small hotels in London, broadening the literature on CSR perception and integration, particularly in SMEs and the hospitality sector.

The purpose of this study was to conduct a systematic literature review on corporate social responsibility (CSR) in micro, small, and medium enterprises (MSMEs). MSMEs stand as pivotal contributors to economies worldwide, fuelling innovation and economic growth. As the business landscape evolves, the relevance of CSR practices among these enterprises becomes increasingly apparent. This study aims to collect, analyze, and synthesize findings that already exist in the literature on CSR practices among MSMEs, as well as formulate possible research directions for the future. This study seeks to bridge the knowledge gap by delving into CSR practices within MSMEs, examining both manufacturing and service sectors. It aims to identify the unique internal and external factors influencing the effective implementation and success of these CSR strategies. We will identify the specific challenges faced by MSMEs in adopting CSR, as well as analyze the benefits they can achieve through the implementation of CSR practices. The systematic literature review research methods are systematic steps to collect, analyze, and synthesize relevant literature on CSR among MSMEs. Research results emphasize the importance of CSR practices for MSMEs, acknowledge the limitations of existing research due to limited data and context-specific considerations, and highlight the theoretical and practical implications of such research for developing CSR strategies and guidelines for MSMEs. Provides a comprehensive overview of the complexities, challenges, and benefits associated with implementing CSR practices in MSMEs across various sectors and contexts. This research addresses the pressing need to understand the role of CSR in MSMEs. As these enterprises navigate the dynamic business landscape, equipping them with insights into effective CSR practices can bolster their contributions to sustainable development.

PurposeThe purpose of this study is to shed light on the knowledge structure that underpins the manifestation of corporate social responsibility (CSR) in small and medium enterprises (SMEs) within public procurement. CSR has been highly linked to public procurement, which is related to government policy and involves purchasing goods and services from others from public bodies. Despite the extensive coverage that CSR has garnered in relation to large multinational corporations, its implementation within the context of SMEs has been found to be severely inadequate.Design/methodology/approachThis study uses science mapping through bibliometric analysis to investigate the existing knowledge structure of CSR in SMEs from 1993–2024. Using bibliographic coupling and co-word analysis, this study evaluates the current structure and potential future trends of CSR in SMEs within public procurement and suggests possible crucial themes for future studies.FindingsThe findings indicate the indispensability of integrating CSR as an organizational ethos, given its potential to create a positive impact on the firm’s overall value proposition and long-term profitability. There are four current themes derived: Fundamental of CSR in SMEs, CSR and firm performance, CSR sustainability management and implementation in SMEs, and SMEs size in CSR implementation. There are three future themes derived: Strategies for successful CSR through governance and stakeholder engagement, Relationship between CSR, financial and environmental performance and effective management and Sustainable development through corporate responsibility and performance. SMEs as critical components in the public and private network, hold the key to substantial national economic growth. The public environment would be shaped by how SMEs conduct their business within the public procurement sphere.Social implicationsSMEs need to actively participate in CSR activities to stay relevant in today’s market. Securing public procurement relies heavily on CSR as part of the government’s commitment to helping small businesses, reducing unemployment, employing disabled workers, gender equality and implementing national industrial policy.Originality/valueThe originality is to provide an in-depth understanding of the role of CSR in SMEs within public procurement by performing science mapping and content analysis of the current phenomenon. This study presents comprehensive research streams in the context of public procurement on the current and future themes based on network visualization through science mapping analysis.

This article reviews employee HIV and AIDS-related corporate social responsibility (CSR) practices by small business in Zimbabwe and South Africa. The article aims to present a comparative snapshot of how SMMEs are responding to the epidemic as a basis for developing a CSR framework that could be implemented by SMMEs in both countries. The article applies an exploratory literature review methodology to extract data from secondary sources. Research findings show that HIV and AIDS-related CSR in Zimbabwe appear disengaged from the direct influence of corporate business, the opposite of what South African SMMEs experience. In South Africa, SMME CSR practices experience pressure from large firms. However, differences in economic status between the two countries show no effect on the CSR behaviors of SMMEs in both countries when compared with each other. In both countries, findings reveal that SMMEs hardly establish HIV and AIDS policies and therefore rely on informal CSR practices to assist employees to deal with the pandemic in the workplace. Thus, the article submits that while HIV and AIDS practices are not formalized in both countries, SMMEs fulfil their epidemic-related CSR obligations towards employees’ corresponding with their smallness. In conclusion, the study recommends an empirical examination of the research question to establish a grounded recommendation for the development of a SMMEs CSR framework that could be implemented by SMMEs in both countries.

Given the increasing importance of the role played by small and medium-sized enterprises (SMEs) within the developing economy, this paper intends to provide further insight into corporate social responsibility (CSR) practices among SMEs. Within this context, the purpose is to propose the role of non-audit services (NAS), which contribute to the possible explanation of the SME adoption of CSR practices. A conceptual approach is taken whereby this paper is based on an extensive literature review of NAS and CSR practices in the SME context. Then, based on the knowledge-based view (KBV), this paper set to explain and highlight the role of NAS play to enhance CSR practices among SMEs. This paper provides a theoretical discussion on the importance of CSR in ensuring the survival of the SMEs. Although the proposition of NAS is relatively new, it provides an interesting and remarkable avenue for further research especially in the developing country. Overall, this paper draws attention to the importance of NAS in enhancing the survival and performance of the SMEs.

Environmental management and corporate social responsibility practices of small and medium-sized enterprises

Corporate Social Responsibility (CSR) has emerged as a critical component of sustainable development strategies, particularly in transitional economies like Vietnam. While large enterprises actively engage in CSR due to resource capacity and international pressures, small and medium-sized enterprises (SMEs) face significant barriers, including financial constraints, limited human resources, and low awareness. SMEs, which constitute over 97% of enterprises in Vietnam, are pivotal to the nation’s socio-economic development but often prioritize short-term survival over systemic CSR practices. This study explores the determinant factors influencing the adoption and implementation of strategic CSR in Vietnamese SMEs, focusing on internal drivers such as corporate culture, leadership, and financial capacity, alongside external factors like legal frameworks, government support, customer pressure, and engagement from social organizations. Using a mixed-methods approach, qualitative interviews and quantitative surveys were conducted with SMEs in Hanoi, revealing that corporate culture is the most influential factor in shaping CSR awareness and practices. Leadership plays a direct role in executing CSR activities but has limited impact on strategic integration. Financial capacity significantly affects the feasibility of environmental CSR initiatives, which remain underdeveloped due to high costs and weak enforcement mechanisms. External factors, including legal regulations and stakeholder engagement, positively influence CSR integration but fail to address gaps in environmental participation. The findings underscore the need for targeted policies to foster CSR-oriented corporate culture, enhance leadership capabilities, provide financial incentives, and strengthen institutional support. This research contributes to the theoretical understanding of CSR in emerging economies and offers practical insights for policymakers aiming to promote sustainable development through SME engagement in CSR.

Research background: There are many scientific papers dealing with the challenges of Corporate Social Responsibility (CSR) implementation at the company level. However, there are few studies dealing with gender difference between female and male managers in the perception towards CSR initiative. Purpose of the article: To understand the differences between male and female managers? behaviour in the process of CSR implementation in companies. Methods: A survey of managers at different levels in Lithuanian Small and Medium Enterprises (SMEs) was performed in 2019. The study focused on the female and male respondents? answers to the participation in CSR implementation, their perception about CSR implementation and the most important issues for them in that process. Findings & Value added: The results of the study indicated that, compared to their male counterparts, female respondents highlighted different factors having impact on successful implementation of CSR initiatives. Female managers were more convinced to the benefits of CSR practices than their male counter-parts. The ?Communication skills? were defined as the most important for implementing CSR strategy for the females and ?Understanding of CSR strategy? for males. For most of the female managers, ?Sociality? was the most important competence necessary for a leader, followed by ?Global and holistic thinking?, however, the male respondents were more doubtful about all the necessary competencies for a sustainability leader. The main theoretical value added of the paper is elicitation of the differences between male and female managers in the perception of CSR initiatives and necessary skills of a leader for implementing these initiatives in SMEs. The practical and managerial im-plications were also provided for the strengthening of the CSR activities in SMEs.

This article provides a review of the practice of corporate social
\nresponsibility (CSR) in Vietnamese enterprises, especially in Vietnamese
\nsmall and medium enterprises (SMES). To do so, this article
\nfirst reviewed the conceptual framework of CSR and CSR in
\ndeveloping countries. In addition to enhancing the competitiveness
\nof Vietnamese enterprises in general, Vietnamese SMEs in
\nparticular, this study highlights the lessons learned from CSR empirical
\nstudies in developing countries. Furthermore, based on the
\nanalysis of Vietnamese enterprises and CSR practices in Vietnam,
\nthe article collates the recommendations given by researchers to
\nstrengthen and improve the implementation of CSR in Vietnam
\nas well as provide some suggestions to help Vietnamese enterprises
\nget success in applying CSR in their sustainable business
\nobjectives. This article concludes the implementation of CSR in
\nVietnam is still limited, and there are many obstacles and limitations
\nin applying CSR not only from the business itself but also
\nfrom the operating environment. Therefore, to implement and integrate
\nCSR into Vietnamese enterprises’ business strategies, CSR
\nawareness should be improved as well as the legal framework for
\nimplementing CSR.

Purpose: This study investigates the impact of Corporate Social Responsibility (CSR) practices on the financial performance of Small and Medium-Sized Enterprises (SMEs) in Pagadian City, Philippines.Design/methodology/approach: The study employs a descriptive-correlational methodology to evaluate how CSR practices in key areas—community, environment, employees, customers, and suppliers—affect business financial outcomes. A survey involving 78 SMEs was conducted using adapted structured questionnaires. The results were then analyzed using descriptive statistics and the Pearson correlation method to determine the strength of the relationship.Research Findings: Findings indicate a strong positive and significant relationship between the implementation of Corporate Social Responsibility practices and the financial performance of SMEs. Businesses that actively engage in CSR, particularly in socially responsible initiatives, experience enhanced financial stability and increased profitability. These findings suggest that CSR can serve as a strategic tool for SMEs to not only fulfill ethical business conduct but also to improve competitiveness and promote long-term financial success.Contribution/Originality/Novelty: Results offer practical implications for SME owners, policymakers, and academic researchers, stressing the growing importance of integrating CSR into the core business strategies for sustainable growth, mainly focusing on the SME sector. Tujuan Penelitian: Penelitian ini menyelidiki dampak praktik Corporate Social Responsibility (CSR) terhadap kinerja keuangan Usaha Kecil dan Menengah (UKM) di Kota Pagadian, Filipina.Desain / metodologi / pendekatan: Penelitian ini menggunakan metodologi deskriptif-korelasional untuk mengevaluasi bagaimana praktik CSR di lima bidang utama—komunitas, lingkungan, karyawan, pelanggan, dan pemasok—mempengaruhi hasil keuangan bisnis. Data dikumpulkan melalui survei terhadap 78 UKM menggunakan kuesioner terstruktur yang telah diadaptasi. Analisis data dilakukan dengan statistik deskriptif dan metode korelasi Pearson untuk menentukan kekuatan hubungan antara variabel.Temuan Penelitian: Hasil penelitian menunjukkan adanya hubungan positif yang kuat dan signifikan antara penerapan praktik CSR dan kinerja keuangan UKM. Bisnis yang aktif dalam kegiatan CSR, khususnya inisiatif yang bertanggung jawab secara sosial, mengalami peningkatan stabilitas keuangan dan profitabilitas.Kontribusi / Orisinalitas / Kebaruan: Hasil penelitian ini memberikan wawasan bagi pemilik UKM, pembuat kebijakan, dan akademisi mengenai pentingnya integrasi CSR dalam strategi bisnis inti untuk meningkatkan daya saing dan pertumbuhan keuangan yang berkelanjutan di sektor UKM

This chapter analyzes the practices of corporate social responsibility (CSR) and sustainability in Chilean small- and medium-sized enterprises (SMEs). This work follows an explorative and descriptive methodology that uses analysis of secondary information as data collection instrument. Results suggest that SMEs in Chile seem to have a higher degree of adoption of CSR practices when compared to those of other countries in Latin America. Chilean SMEs tend to concentrate their efforts in the area of human resources; therefore, these organizations are more willing to invest in labor-related issues than in the negative impacts they may generate in the environment and society. This can be evaluated as a natural first stage, since worker-focused CSR programs generally have a faster return on investment than those focused on other areas. Also, the relations that SMEs develop with local communities to create value are still an area of opportunity that can be addressed through the SMEs and CSR technical groups of the Pacific Alliance. This alliance is an ideal platform to share best CSR practices among SMEs, which probably will increase their competitiveness.

This study expanded on the existing research on corporate social responsibility (CSR) in food supply chains by investigating the moderating effect of marketing capability on the relationship between CSR practice and corporate reputation in the context of Malaysian small medium enterprises (SMEs). Data were collected from 264 SMEs operating in the Malaysian food supply chain using a questionnaire and analysed using Partial Least Square (PLS). The objectives of this study are as follows: 1) to investigate the awareness of CSR and the trends among local food SMEs, 2) to analyse the factors that motivate SMEs to implement CSR, and 3) to examine the moderating effect of marketing capability on the relationship between CSR practice and corporate reputation. This study found that supply chain partners’ pressure and government support were the antecedent factors for CSR practice. In addition, this study also highlighted that CSR practice enhances the responding firms’ corporate reputation. However, this study did not find substantial evidence to support the moderating role of marketing capability. The implication of this study implies that food operators should respond to the rising importance of CSR practice due to their powerful influence on a company's reputation. They should enter a collaborative relationship with their supply chain partners to gain access to resources needed for CSR implementation.

This paper analyzes how national institutions impact corporate social responsibility (CSR) practices for small- and medium-sized enterprises (SMEs) in the food-processing industries of France and Morocco. In this study, CSR practices are defined around two main dimensions: corporate performance (financial vs. global) and the CSR approach (defensive vs. active). Qualitative data were collected during semi-structured interviews with SME managers in charge of CSR issues. We then performed a content analysis. Our study shows that there is a distinct difference between the CSR practices adopted by SMEs in France and Morocco. Indeed, the findings suggest that under the rule-based governance system of France, most SMEs view CSR as an economic tool and it is adopted as an opportunity-seeking perspective anchored in the search for global performance. The findings also show that under the relationship-based governance system of Morocco, SMEs mainly see CSR from a constraint-reducing perspective. However, some Moroccan SMEs have begun to see the economic opportunities of CSR, especially in accessing foreign markets.