Purpose: This study aims to investigate CSR-related practices implemented by small and medium-sized enterprises (SMEs), including their distinct opinions on CSR education. Design/methodology/approach: A questionnaire survey was sent to 50 industrial participants from Kaohsiung, Taiwan, including large businesses and SMEs. Factor and ANOVA analyses were adopted in this study. Findings: The results reveal that large enterprises place more emphasis on the importance of CSR education than SMEs, based on the number of employees, the amount of capital, and business volume. Interestingly, it was also found that there is a positive significant influence on concern for CSR issues, teaching approaches and courses, if a firm sets up a CSR department, has annual CSR reporting, implements CSR, and evaluates its performance. Originality/value: Despite the critical role of SMEs in national economies, the existing literature on CSR has traditionally focused on large enterprises. This study provides an empirical, valuable step towards an investigation into CSR education for SMEs on three dimensions: CSR issues, CSR teaching approaches, and CSR courses. The findings also highlight individual strategies in shaping CSR programs in Taiwan.
ASJC Scopus subject areas
- Business, Management and Accounting(all)
- Management Science and Operations Research