CSR and Competitiveness European SMEs - KMU Forschung Austria

CSR and Competitiveness - European SMEs’ Good Practice - Consolidated European Report I
Content
1 Executive Summary ....................................................................................................... 1
2 Introduction..................................................................................................................... 5
2.1 Background and Objectives of the Study ......................................................................... 5
2.2 Structure of the Report and Methodology Applied ........................................................... 6
3 CSR – Definitions and Concepts ................................................................................ 11
3.1 Approach to CSR in Europe – A Timeline ...................................................................... 11
3.2 CSR – A Conceptual Approach...................................................................................... 13
3.3 Forms and Types of CSR Activities................................................................................ 15
4 (Semi-)Public Actors and Their Strategies with Regard to CSR in Europe............ 17
4.1 European Level .............................................................................................................. 17
4.2 National Level................................................................................................................. 20
4.2.1 Government.................................................................................................................... 20
4.2.2 Employers’ and Employees’ Representatives................................................................ 23
4.2.3 Specific CSR Bodies and Corporate Governance ......................................................... 24
4.2.4 Education Institutes ........................................................................................................ 26
5 Deployment of CSR Activities in European SMEs .................................................... 29
5.1 General Considerations.................................................................................................. 29
5.2 SMEs’ Decision Making Process With Regard to CSR – Favouring and Hindering
Factors............................................................................................................................ 30
5.3 Level of SMEs’ Engagement in CSR activities............................................................... 33
5.4 Characteristics of SMEs’ CSR activities......................................................................... 35
6 Impact of SMEs’ CSR Activities .................................................................................. 45
7 Conclusions .................................................................................................................. 51
8 Bibliography.................................................................................................................. 55
Appendix 1 – Overview on the Analysed Case Studies ........................................................ 59
Appendix 2 – Research Team .................................................................................................. 69