PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v8i3.11145ArticleResearch on the Evaluation Index System of Social Responsibility of Small and Medium-Sized Enterpriseshttps://artdesignp.com/journal/PBES/8/3/10.26689/pbes.v8i3.11145YangYang,KhatibiAli,ThamJacquline2025832025-07-11The social responsibility of small and medium-sized enterprises (SMEs) is very important for themselves and the whole society. The concept and connotation of social responsibility of SMEs have been defined and explained. The research dimensions of previous scholars on corporate social responsibility (CSR) have been reviewed, and an evaluation index system for social responsibility of SMEs has been constructed based on their characteristics, including four key indicators: community, customers, employees, and environment.

Karagiannopoulou S, Sariannidis N, Ragazou K, et al., 2023, Corporate Social Responsibility: A Business Strategy That Promotes Energy Environmental Transition and Combats Volatility in the Post-Pandemic World. Energies, 16(3): 1102.

Elmghaamez IK, Olarewaju JI, 2022, Corporate Social Responsibility and Financial Performance of Product and Service-based Firms Listed on London Stock Exchange. Corporate Social Responsibility and Environmental Management, 29: 1370–1383.

Stoian C, Gilman MW, 2017, Corporate Social Responsibility That “Pays”: A Strategic Approach to CSR for SMEs, Journal of Small Business Management, 55(1): 5–31.

Lucky EOI, 2018, An Empirical Examination of the Influence of Corporate Social Responsibility Dimensions on the Small and Medium Enterprise Performance in Northern Malaysia. International Journal of Business Innovation and Research, 16(2): 243–265.

Torkkeli L, Durst S, 2022, Corporate Social Responsibility of SMEs: Learning Orientation and Performance Outcomes. Sustainability, 14: 6387.

Uzhegova M, Torkkeli L, Saarenketo S, 2019, Corporate Social Responsibility in SMEs: Implications on Competitive Performance. Implications on Competitive Performance. Management Revue. 30: 232–267.

Alvarado-Herrera A, Bigne E, Aldas-Manzano J, et al., 2017, A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm. Journal of Business Ethics, 140(2).

Jamali D, Karam C, 2016, Corporate Social Responsibility in Developing Countries as an Emerging Field of Study. International Journal of Management Reviews, 20(1): 32–61.

Sen S, Cowley J, 2013, The Relevance of Stakeholder Theory and Social Capital Theory in the Context of CSR in SMEs: An Australian Perspective. Journal of Business Ethics, 118(2): 413–427.

Holz M, Anheier C, 2010, Instituto Ethos de Empresas e Responsabilidade Social. International Encyclopedia of Civil Society, Springer, New York, NY, 865–866.

Lepoutre J, Heene A, 2006, Investigating the Impact of Firm Size on Small Business Social Responsibility: A Critical Review. Journal of Business Ethics, 67: 257–273.

Chen C, Zhang J, Li M, et al., 2015, Research on the Concept, Dimensions, and Measurement of Social Responsibility of Small and Medium-sized Enterprises. Journal of Management, 12(11): 1687.

Lu J, Ren L, Yao S, et al., 2020, Exploring the Relationship between Corporate Social Responsibility and Firm Competitiveness. Economic Research-Ekonom ska Istrazivanja, 33(1): 1621–1646.

Sancho MPL, Martinez-Martinez D, Jorge ML, et al., 2018, Understanding the Link between Socially Responsible Human Resource Management and Competitive Performance in SMEs. Personnel Review, 47(6): 1215–1247.

Perrini F, Russo A, Tencati A, 2007, CSR Strategies of SMEs and Large Firms. Evidence from Italy. Journal of Business Ethics, 74: 285–300.

Crowther D, Cooper S, Davies M, et al., 2001, Shareholder or Stakeholder Values: The Development of Indicators for the Control and Measurement of Performance. Chartered Institute of Management Accountants, 2001.

Oduro S, Adhal Nguar KD, Nisco A, et al., 2022, Corporate social Responsibility and SME Performance: A Meta-analysis. Marketing Intelligence & Planning, 40(2): 184–204.

Crane A, Matten D, Spence L, 2013, Corporate Social Responsibility: Readings and Cases in a Global Context. 2nd Edition, London: Routledge.

Commission of the European Communities, 2001, Green Paper, Promoting a European framework for Corporate Social Responsibility, 8–15.

Marrewijk M, 2003, Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion. Journal of Business Ethics, 44: 95–105.

Gulbrandsen LH, 2008, Organizing Accountability in Transnational Standards Organizations: The Forest Stewardship Council as a Good Governance Model. Organizing transnational accountability, 6179.

Sudbury-Riley L, Kohlbacher F, 2016, Ethically Minded Consumer Behavior: Scale Review, Development, and Validation. Journal of Business Research, 69(8): 2697.

Lechuga Sancho MP, Larran Jorge M, Herrera Madueno J, 2021, Design and Validation of an Instrument of Measurement for Corporate Social Responsibility Practices in Small and Medium Enterprises. Social Responsibility Journal, 17(8): 1150–1174.

Soundararajan V, Jamali D, Spence LJ, 2018, Small Business Social Responsibility: A Critical Multilevel Review, Synthesis and Research Agenda. International Journal of Management Reviews, 20(4): 934–956.

Martínez-Martínez D, Jesus HM, Jorge ML, et al., 2016, Development of Corporate Social Responsibility in Small and Medium-sized Enterprises and its Nexus with Quality Management. Cogent Business & Management, 3(1): 1228569.

Singh K, Misra M, 2020, How to Bring Positive Societal Change through Corporate Social Responsibility (CSR)? Modeling the Social Responsible Enablers Using ISM-MICMAC. 2020 IEEE Technology & Engineering Management Conference (TEMSCON), 1–6.

Coppa M, Sriramesh K, 2013, Corporate Social Responsibility among SMEs in Italy. Public Relations Review, 39(1): 30–39.

Turyakira P, Venter E, Smith E, 2014, The Impact of Corporate Social Responsibility Factors on the Competitiveness of Small and Medium-sized Enterprises. South African Journal of Economic and Management Sciences, 17(2): 157–172.

D’Aprile G, Talo C, 2014, Measuring Corporate Social Responsibility as a Psychosocial Construct: A New Multidimensional Scale. Employee Responsibilities and Rights Journal, 26(3): 153–175.

Tian H, Does Consumer Social Responsibility Augment Corporate Social Responsibility: A Reciprocal Analysis of External Stakeholder from Stakeholder Theory Perspective. Corporate Social Responsibility and Environmental Management, 30(2): 968–978.

Waheed A, Zhang Q, Rashid Y, et al., 2020, The Impact of Corporate Social Responsibility on Buying Tendencies from the Perspective of Stakeholder Theory and Practices. Corporate Social Responsibility and Environmental Management, 27(3): 1307–1315.

Latif F, Pérez A, Alam W, 2018, Development and Validation of a Multi-dimensional Customer-based Scale to Measure Perceptions of Corporate Social Responsibility (CSR). Social Responsibility Journal, 2018.

Turker D, 2009, How corporate Social Responsibility Influences Organizational Commitment. Journal of Business Ethics, 89(2): 189–204.

Hammann EM, Habisch A, Pechlaner H, 2009, Values that Create Value: Socially Responsible Business Practices in SMEs – Empirical Evidence from German Companies. Business Ethics: A European Review, 18(1): 37–51.

Pfajfar G, Shoham A, Małecka A, et al., 2022, Value of Corporate Social Responsibility for Multiple Stakeholders and Social Impact–Relationship Marketing Perspective. Journal of Business Research, 143: 46–61.

Chowdhury H, Hodgson A, Hasan MM, 2022, Does a Competitive External Labor Market Affect Corporate Social Responsibility? Evidence from Industry Tournament Incentives. Journal of Behavioral and Experimental Finance, 33: 100617.

Zhang T, 2023, Research on the Optimization of B Company’s Employee Social Responsibility Management System, dissertation, Shanghai Foreign Studies University.

Shao D, Zhou E, Gao P, et al., 2019, Double-Edged Effects of Socially Responsible Human Resource Management on Employee Task Performance and Organizational Citizenship Behavior: Mediating by Role Ambiguity and Moderating by Prosocial Motivation. Sustainability, 11(8): 2271.

Bocean CG, Nicolescu MM, Cazacu M, et al., 2022, The Role of Social Responsibility and Ethics in Employees’ Wellbeing. International Journal of Environmental Research and Public Health, 19(14): 8838.

Chantziaras A, Dedoulis E, Grougiou V, et al., 2020, The Impact Oflabor Unionization on CSR Reporting. Sustainability Accounting, Management and Policy Journal, 12(2): 437–466.

Thanh TL, Huan NQ, Hong TTT. Effects of Corporate Social Responsibility on SMEs’ Performance in Emerging Market. Cogent Business & Management, 8(1): 1878978.

Bae J, Kim S, 2022, How Do Active Firms Implementing Corporate Environmental Responsibility Take Technological Approaches to Environmental Issues? A Resource Allocation Perspective. Sustainability, 14(14): 8606.

Soundararajan V, Brown JA, 2016, Voluntary Governance Mechanisms in Global Supply Chains: Beyond CSR to a Stakeholder Utility Perspective. Journal of Business Ethics, 134(1): 83–102.

Baden DA, Harwood IA, Woodward DG, 2008, The Effect of Buyer Pressure on Suppliers in SMEs to Demonstrate CSR Practices: An Added Incentive or Counter Productive? European Management Journal, 27(6): 429–441.

Castka P, Balzarova MA, Bamber CJ, et al., 2004, How Can SMEs Effectively Implement the CSR Agenda? A UK Case Study Perspective. Corporate Social Responsibility and Environmental Management, 11(3): 140–149.