The diffusion of voluntary ISO 26000 among SMEs: Evidence from Taiwan

Yen Chun Wu, Chih Hung Yuan

研究成果: 書貢獻/報告類型章节

摘要

Businesses are under the increasing pressure to demonstrably engage in social responsibility (SR).Following the demand, the International Standard Organization developed ISO 26000 for SR. smalland medium enterprises (SMEs) are dominant in contributing to GDP. The relationship between SMEsand SR is still elusive. The purpose of this paper will be aimed at how SMEs will adopt ISO 26000 underwhat circumstances. We determine a set of hypotheses about diffusion of ISO 26000 and examineit empirically. We provide a better understanding of the cognition-behavior gap while "doing good".SMEs think that SR was Philanthropic responsibility, but strive for their subsistence as their top priorityof strategy decisions. However, the impact of multinomial company and government are not decisive.Finally, SMEs take SR practices into consideration when evaluating stakeholder, they are more likelyto adopt ISO 26000. Thus, SMEs must feed themselves with their own words and grow.

原文英語
主出版物標題Managerial Strategies and Solutions for Business Success in Asia
發行者IGI Global
頁面140-156
頁數17
ISBN(電子)9781522518877
ISBN(列印)152251886X, 9781522518860
DOIs
出版狀態已發佈 - 2016 十一月 22
對外發佈Yes

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)
  • Business, Management and Accounting(all)

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    Wu, Y. C., & Yuan, C. H. (2016). The diffusion of voluntary ISO 26000 among SMEs: Evidence from Taiwan. 於 Managerial Strategies and Solutions for Business Success in Asia (頁 140-156). IGI Global. https://doi.org/10.4018/978-1-5225-1886-0.ch008