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

Yen Chun Wu*, Chih Hung Yuan


研究成果: 書貢獻/報告類型篇章


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.

主出版物標題Managerial Strategies and Solutions for Business Success in Asia
發行者IGI Global
ISBN(列印)152251886X, 9781522518860
出版狀態已發佈 - 2016 11月 22

ASJC Scopus subject areas

  • 一般經濟,計量經濟和金融
  • 一般商業,管理和會計


深入研究「The diffusion of voluntary ISO 26000 among SMEs: Evidence from Taiwan」主題。共同形成了獨特的指紋。