University of Vaasa - Vaasan yliopisto

CSR-TOOLS FOR SMEs – COMPARATIVE ANALYSIS
OF TWO DIFERENT TOOLS
Abstract
Ulrike Gelbmann
Institute of Systems Sciences,
Innovation and Sustainability Research (ISIS)
University of Graz, Austria
766
CSR-activities range from single-issue-events to integrative triple-bottom-line approaches.
Considering the latter only provides a multitude of tools with differing intentions, qualities and
scopes of applicability.
This paper analyzes experiences from two processes of developing and implementing CSR tools
in SMEs ISIS took part in (the enabler-concept BLISS and an official Austrian CSR-Quality-Seal,
a visibility signal). It investigates criteria on which SME can select the appropriate integrative
CSR-tool considering CSR goals, expenditures, time requirements, social, economic, and
ecological risks and advantages. The investigation is accomplished by analyzing project reports,
tools, guidelines, and indicators derived during the project and feedback from industry.
Comparison shows considerable differences as to application scope and stakeholder integration.
Enabler concepts are more difficult to implement than visibility signals, but help enterprises gain
the expertise to obtain a visibility sign. The more CSR has been mainstreamed within an
enterprise, the more likely visibility signals are likely to suffice.
Keywords: CSR, SME, Implementation, CSR Tools
Introduction
Like in other European countries CSR-initiatives are gaining momentum in Austria,
especially among the large listed enterprises. And although there are many
approaches to establishing CSR in small and medium enterprises (SME) (European
Commission 2005, European Multistakeholderforum on CSR 2004, for Austria e.g.
Respact Austria 2009), full implementation of CSR is a long time coming (Spence,
Schmidpeter & Habisch 2003: 19). Still, among the Austrian SMEs there are many
with an excellent CSR-performance, but quite without being aware of the fact or at
least without being able to take competitive advantage from it (McWilliams, Siegel
& Wright 2006: 4).
Recently the Institute of Systems Sciences, Innovation and Sustainability Research
(ISIS) at the university of Graz was involved in transdisciplinary processes directed
at developing and testing two completely different tools for integrating CSR in SME
practice. Together with the Inter-University Research Centre for Technology, Work
and Culture ifz (University of Klagenfurt) and alpha nova BetriebsgmbH (a limited