Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility...

This paper proposes an alternative approach to corporate social disclosure analysis in order to link social information disclosed and corporate social performance. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the...

Despite the discourses on SMEs benefits for implementing CSR strategy, despite the growing number of CSR related tools addressing this issue, SMEs are poorly involved in CSR strategic approach. The purpose of this paper is to analyze the drivers and the blocks of CSR integration into SMEs...

La responsabilité sociale des entreprises n’est qu’une dimension particulière de leur engagement à l’égard de la société. L’engagement se vit et se constate par un triple sentiment partagé : l’implication, la responsabilité et la participation à la construction de l’avenir....

Business leaders, government officials, and academics are focusing considerable attention on the concept of corporate social responsibility (CSR), particularly in the realm of environmental protection. Beyond complete compliance with environmental regulations, do firms have additional moral or...

Family firms have been consolidating for years as a very important asset in most economies in the European Union. Developing from the influence of the family on the core objectives, these firms show specific features on how internal processes are developed. These differences may also be...

Die Neuorientierung in Richtung auf ökologische Nachhaltigkeit stellt die Unternehmen vor große Herausforderungen. Verlangt wird von den Unternehmen, ihr ökonomisches Streben nach Gewinnmaximierung mit ökologischen Zielen zu vereinbaren, was dauerhaft nur gelingt, wenn sie ihre...

The ecolabel is a voluntary European initiative for certifying products and services. This study focuses on identifying the perception of persons benefiting of hotel services by designing a research and applying it to the clients of a hotel that acquired the license to use the ecolabel....