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首页> 外文期刊>Journal of Business Ethics >Investigating Stakeholder Theory and Social Capital: CSR in Large Firms and SMEs
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Investigating Stakeholder Theory and Social Capital: CSR in Large Firms and SMEs

机译：利益相关者理论与社会资本研究：大型企业和中小型企业的企业社会责任

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摘要

The concept of corporate social responsibility (CSR) has been widely investigated, but a generally accepted theoretical framework does not yet exist. This paper argues that the idiosyncrasies of large firms and SMEs explains the different approaches to CSR, and that the notion of social capital is a more useful way of understanding the CSR approach of SMEs, whereas stakeholder theory more closely addresses the CSR approach of large firms. Based on the extant literature, we present a comparison of large firm and SME idiosyncrasies suggesting that both consolidated and emerging strategic orientations toward responsible behaviours exist. Idiosyncrasies of large firms and SMEs are also discussed to provide an assessment of the firm's strategic CSR orientation, suggesting the key drivers upon which CSR strategies must be based. A twofold consideration emerges. First, the CSR-SME relationship could be better explained if the notion of social capital is taken into account, but this should also be accompanied by a stakeholder view of the SME; second, social capital and stakeholder theory should be taken as alternative ways of explaining CSR in both large firms and SMEs.
机译：企业社会责任（CSR）的概念已得到广泛研究，但尚不存在公认的理论框架。本文认为，大公司和中小型企业的特质解释了不同的企业社会责任方法，而社会资本的概念是理解中小型企业的企业社会责任方法的一种更有用的方式，而利益相关者理论则更紧密地解决了大企业的企业社会责任方法。 。在现有文献的基础上，我们对大型企业和中小型企业的特质进行了比较，表明既存在着针对负责任的行为的巩固的，新兴的战略方向。还讨论了大公司和中小型企业的特质，以评估公司的战略CSR方向，并提出了CSR战略必须基于的主要驱动力。出现双重考虑。首先，如果考虑到社会资本的概念，就可以更好地解释企业社会责任与中小型企业的关系，但这还应伴随着中小型企业利益相关者的观点。第二，应将社会资本和利益相关者理论作为解释大型企业和中小企业CSR的替代方法。

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