Abstract

Most CSR engagement studies have concentrated in large organisations and developed economies. Recent studies suggest that CSR engagement in a family SME may be influenced by stewardship behaviours of those controlling and managing the firm. Yet, stewardship perspectives may tend to be culturally (and religiously) neutral. Drawing on a single case study in a developing country of Central America this inductive study reveals the relevance of cultural aspects in understanding CSR engagement through a stewardship perspective. The approach of organisational stewards to changing industry conditions, the interpretation of family principles and religious beliefs and the handling of tensions around CSR engagement highlight the importance of cultural understandings. This study extends knowledge by challenging existing cultural assumptions and providing evidence of reciprocal stewardship in the context of CSR engagement in a family SME.

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