The competitive influence of corporate social responsibility and corporate social disclosure in Italian small and medium sized companies: Focus on disclosure and competitive drivers

Social and Environmental Accountability Journal

Volumn 30, Issue 1, 2010, Pages 13-25

  Casadei, Andrea ^a   Amadei, Filippo ^a  

^a UNIVERSITY OF BOLOGNA   (Italy)

Author keywords

Competitive advantage; Corporate social disclosure; Corporate social responsibility; Internal perspective; Media

Indexed keywords

EID: 84928942016     PISSN: 0969160X     EISSN: 21562245     Source Type: Journal    
DOI: 10.1080/0969160X.2010.9651818     Document Type: Article

References (30)

1. Boulding, K.E., 1978. “ ‘The Legitimacy of the Business Institution’ ”. In Rationality, Legitimacy, Responsibility: Search for New Directions, Business and Society, Edited by: Epstein, E.M., and Votaw, D., Santa Monica, CA: Goodyear Publishing.
2. Cafferata, R., and Genco, P., 1997. Competitività, Informazioni e Internazionalizzazione delle Piccole‐Medie Imprese, Bologna: II Mulino. (a cura di)
3. Cho, C.H., and Patten, D.M., 2007. ‘The Role of Environmental Disclosures as Tools of Legitimacy: A research note’. Accounting, Organizations and Society, 32(7–8): 639–647.
4. Cochran, P.L., 2007. ‘The Evolution of Corporate Social Responsibility’. Business Horizons, 50: 449–454.
5. Coopers and Lybrand Consultants. 1997. ‘Environmental Reporting’. On Environmental Reporting, 2(1)
6. new reporting approach for the sustainable organisation’. Charter, 70(3)38–40.
7. De Villiers, C., and Van Staden, C. J., 2006. ‘Can Less Environmental Disclosure have a Legitimising Effect? Evidence from Africa’. Accounting, Organizations and Society, 31(8): 763–781.
8. Dowling, J., and Pfeffer, J., 1975. ‘Organizational Legitimacy: Social values and organizational behaviour’. Pacific Sociological Review, 18: 122–136.
9. Epstein, E. M., and Votaw, D., eds. Rationality, Legitimacy, Responsibility: Search for New Directions in Business and Society, 83–97. Santa Monica, CA: Goodyear Publishing.
10. Employment Social affaire European Commission. July 2001. Promoting a European Framework for Corporate Social Responsibility July, Green Paper
11. European Commission–Directorate‐General for Enterprise. 2005. Introduction to Corporate Social Responsibility for Small and Medium‐Sized Enterprises
12. Heal, G., 2005. Corporate Social Responsibility: An Economic and Financial Framework, International Association for the Study of Insurance Economics. The Geneva Papers
13. Husted, B.W., 2005. ‘Risk Management, Real Options and Corporate Social Responsibility’. Journal of Business Ethics, 60(2): 175–83.
14. ILO, International Labour Organization, International Labour Office (Geneva). 2001. Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy, Third edition
15. Italian Government. 2007. Disegno di Legge ‘Industria 2015’ www.parlamento.it, accessed 20 September 2009
16. Ohmae, Kenichi. 2005. Il Prossimo Scenario Globale ‐ Sfide e opportunità di un mondo senza confini, Etas.
17. Mathews, M., 1997. ‘Twenty‐Five Years of Social and Environmental Accounting Research’. Accounting, Auditing and Accountability Journal, 10(1): 481–31.
18. Meijer, M. M., and Schuyt, Th., 2005. ‘Corporate Social Performance as a Bottom Line for Consumers. Business and Society, 44(4): 442–461.
19. O'Donovan, G., 2002. ‘Environmental Disclosures in The Annual Report: Extending the applicability and predictive power of legitimacy theory’. Accounting, Auditing and Accountability Journal, 15(3): 344–371.
20. O'Dwyer, B., 2002. ‘Managerial Perceptions of Corporate Social Disclosure: An Irish story’. Accounting, Auditing and Accountability Journal, 15(3): 406–436.
21. Organisation for Economic Co‐operation and Development (OECD). 2000. The OECD Guidelines For Multinational Enterprises: Text, Commentary And Clarifications
22. Orlitzky, M., and Benjamin, J.D., 2001. ‘Corporate Social Performance and Firm Risk: A meta‐analytic review’. Business and Society, 40(4): 369–396.
23. Perrini, F., Russo, A., and Tencati, A., 2006. ‘SMEs and CSR theory: Evidence and implications from an Italian perspective’. Journal of Business Ethics, 67(3): 305–16.
24. Porter, M. E., and Kramer, M. R., 2006. ‘Strategy and Society: The link between competitive advantage and corporate social responsibility’. Harvard Business Review,: 78–92.
25. Simmons, C., and Neu, D., 1996. ‘Managing Social Disclosures: The cost of social responsibility report’. Journal of Applied Accounting Research, 3(1): 35–58.
26. Sulkowski, A.J., and White, D.S., July 2009. Corporate Responsibility Reporting, Financial Performance and Pollution: Their Relationships and Implications for Business and Legal Scholarship, SSRN Working Paper Series July, Rochester
27. Toyne, P., ‘Corporate Social Responsibility–Good business practice and a source of competitive edge for SMEs?’. paper presented at the 48th World Conference International Council for Small Business: Advancing Entrepreneurship and Small Business. June15–18.
28. Van Staden, C. J., and Hooks, J., 2007. ‘A Comprehensive Comparison of Corporate Environmental Reporting and Responsiveness’. The British Accounting Review, 39(3): 197–210.
29. Unioncamere (Unione delle Camere di Commercio, Industria, Artigianato e Agricoltura) Strategie e Linee di Sviluppo del Sistema Camerale 2003 available at: accessed 20th September 2009 http://www.union camere.it (http://www.union camere.it)
30. United Nations–General Assembly. 3–14 June 1992. Report of the United Nations Conference on Environment and Development 3–14 June, Rio de Janeiro available at: http://www.un.org/documents/ga/conf151/aconf15126–1annex1.htm, accessed 10th September 2009