University of Vaasa - Vaasan yliopisto

measures on the other hand show huge differences. Systematic work on the most
pressing problems is as often observable as owner-managers’ pet projects.
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Lesser stakeholder pressure leads to a more autonomous preoccupation with
responsibility. In subject areas with lesser pressure (like responsibility for the local
community) SMEs outperform larger companies (Bertelsmann 2006). This selfascribed
responsibility expresses itself mostly in philanthropic activities. The
entrepreneur gives something back. When referring to greater societal issues, like the
norms of inter- and intragenerational justice in the concept of sustainable
development, statements are much more personal than business-related. For the
ethically motivated entrepreneur the potentially positive economic effects of CR
(win-win-situation) play a lesser role in CR-related decision-making. In contrast to
large enterprises, SMEs seldom think about CR-reporting and marketing measures.
Internally CR is communicated much more.
(2) At the same time, owner-managers take on a second role, acting as strictly
economically oriented managers. This role is taken on almost always when making
decisions concerning the core operations of the company. Contrary to the use of
profits, managers see less potential for activities when it comes to the way profits are
generated. SMEs largely avoid binding integration of social and ecological aspects
into business operations. Even in the case of employee-oriented activities, most can
be relatively easily undone. CR-activities in core processes are bound to be
economically profitable and calculable ex ante (the exception again being some
employee-related policies). Especially ecological aspects beyond legal compliance –
admittedly quite comprehensive in Germany – play a subordinate role in SMEs’ CRapproach
and in many cases are only processed where possible cost savings are to be
expected. Although innovation potential and possible cost savings are seen in
connection with CR and stated as reasons for CR-measures (ZEW 2008, Gilde 2007,
Bertelsmann Stiftung 2006, forsa 2005, Ifo-Ökoradar 2002), the often cautious
approach impedes competitive advantages.
In this role long-established entrepreneurial self-perceptions take effect as well.
SMEs’ managers are quite different from managers in large corporations. Firstly,
SMEs’ owner-managers describe themselves as businessmen, not “gamblers”. This
again is part of the responsibility towards employees and the community. Secondly,
the entrepreneurs are not used to actively consider stakeholder demands they can’t
relate to. While large companies have learned the hard way to accept demands even
if they don’t make sense to them, owner-managers still perceive their business as
“my affair, nobody is allowed to interfere”. Thirdly, and most important, they feel
constrained, partly because of a factual lack of resources, partly self-constrained by a
traditional perception of what SMEs are, especially fearing a loss of flexibility when
taking measures in core processes (e.g. sneep Hamburg 2007).
A weakness remains on the strategic level, as is generally the case in most SMEs.
They rightly consider themselves to be more reactive than pro-active. The same
applies to organisational implementation. This mirrors results from environmental
management research (e.g. the articles in Hillary 2000). CR as well as environmental
or sustainability management is often considered a „matter for the boss“. While this
has positive connotations in large corporations, meaning the top management level