Management and Information About Corporate Social Responsibility of SMEs: the Need for Differentiation

Authors

  • Mauricio Gómez Villegas National University of Colombia

DOI:

https://doi.org/10.17533/udea.rc.14671

Keywords:

CSR and SMEs, CSR Information, CSR critical view, ISO 26000, GRI

Abstract

Corporate Social Responsibility (CSR) has been positioned and situated in a privileged
place of the political agenda, corporate discourse and praxis, and academic reflection. In spite
of the ambiguity and polyvalence in definitions and understandings of what is “being socially
responsible”, initiatives aiming to instrumentalize CSR management and reporting are expanding.
Nowadays, the implementation of instruments such as ISO 26000 and the GRI Guidelines in SMEs
is supposed to promote sustainable development. This paper is based on the following question: can
the initiatives of CSR management and information developed for Large Companies be effective
and convenient for the management and information of the SMEs’ social responsibility? A critical
stance is adopted. The arguments in favor of the expansion of the dominant conception of CSR are
described and criticized, both international initiatives are characterized and assessed, and some
elements that justify a differentiation of the instruments for management and accountability about
the SMEs’ Social Responsibility are raised.
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Published

2013-02-28

How to Cite

Gómez Villegas, M. (2013). Management and Information About Corporate Social Responsibility of SMEs: the Need for Differentiation. Contaduría Universidad De Antioquia, (56), 15–40. https://doi.org/10.17533/udea.rc.14671

Issue

No. 56 (2010)

Section

Artículos

License

Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.

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