Corporate Social Responsibility That “Pays”: A Strategic Approach to CSR for SMEs
研究了中小企业如何通过将CSR活动与竞争战略对齐来促进企业增长，发现社区相关CSR对所有企业有利，而劳动力相关CSR可避免销售下滑，环境与人权相关CSR则无益甚至拖累增长。
This study adopts a strategic approach to corporate social responsibility (CSR), puts forward a model of CSR activities that enhance small and medium enterprises (SMEs) growth, and argues that by aligning CSR activities with the competitive strategy of the firm, SMEs enhance firm growth. We test this model using multinomial logistic analysis and data from a survey with 211 U.K.-based SMEs. We find that CSR activities related to the community enhance firm growth for all SMEs, but especially for firms adopting a cost leadership strategy, and that CSR activities related to the workforce are crucial to avoid sales decline, especially for SMEs adopting a differentiation or a quality-driven strategy. We also find that environment-related CSR activities are not beneficial for SMEs' growth and that human rights–related CSR activities slow growth for firms adopting a differentiation or a quality-driven strategy. Finally, we put forward managerial and policy recommendations.