University of Vaasa - Vaasan yliopisto

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supports the work on these issues and ensures the integration in corporate policy,
strategy, core processes etc., in SMEs it often means that only the owner-manager
takes care of CR. Alongside the perception of CR as a matter of course, this too
offers explanations for little reporting and marketing.
Just like larger companies, middle-sized companies identify customers as their most
important stakeholders. When it comes to CR, SMEs face two highly different forms
of customer pressure. In theory, SMEs are directly confronted with demands
expressed by end users. However, in practice this almost only applies if customers
are part of the local community, which is the exception rather than the rule. Damages
to their reputation is nothing to be feared by SMEs on nationwide or international
markets as long as the majority of customers are not actively looking for information
and are unwilling to convert knowledge into action. Much more important for SMEs
are customers in the form of large corporations, passing down their customers’
requests as part of their sustainability-oriented supply chain strategy.
In this regard CR is considered a threat. SMEs fear that large companies and to a
lesser extent political regulations begin demanding CR verifications through
formalised instruments and management systems, often not suited for them. The
more CR is regarded as evidence of efficient business or even as a precondition for
business, demand for certification will increase (as could best be observed in the case
of quality management and ISO 9.000).
„[…] an insane effort for middle-sized companies, getting this
dictated from above: „You have to have that“.
Overall, it can be said that in SMEs responsibility is still less broad and less
integrated in core processes but has a much more solid ethical basis instead. The
specific national context (as characterized above for Germany) becomes more
noticeable in the case of SMEs. The majority of owner-managers do not refer to the
concept of CR but to personal (and thereby corporate) beliefs (Jenkins 2009), which
are rooted in culture. This coincides with the stronger legal and societal regulations
in Germany which made the concept of CR/CSR deemed unnecessary (“something
we do anyhow”) and lead to the current perception of first and foremost a threat (“I
hope this whole CR-thing will pass soon”).
Despite lesser stakeholder pressure SMEs don’t fall short behind large companies in
the scope of CR (relative to their possibilities). The width of tackled issues however
is smaller. SMEs concentrate on fewer issues which they deal with comprehensively.
This is directly connected to nature and scope of stakeholder expectations. Just like
large companies SMEs take responsibility for the stakeholders particularly visible to
them.
CR as a Success Factor for Small-and Medium-Sized
Companies?
The question of the relevance of managerial decisions and activities for company
success is as fundamental as it is impossible to answer conclusively (Nicolai &
Kieser 2002). In this, CR is no exception. Even though it can be shown that CR