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Evaluation of Sustainability Practices in Small and Medium-Sized Manufacturing Enterprises in Southern Brazil

Fabrício Carlos Schmidt · Roselaine Ruviaro Zanini · André Luís Korzenowski · Reno Schmidt · Karl Benchimol Xavier do Nascimento

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Corporate Social Responsibility and Sustainability Corporate Social Responsibility Reporting Environmental Sustainability in Business

Abstract

The purpose of this article is to analyze the performance of small and medium-sized enterprises (SMEs) manufacturing, aiming to identify the main practices of sustainability, including the values and transparency, internal audience, environment, supplier relationships, customer and/or consumer relationships, and community relationships. In order to develop this research, a questionnaire was applied on the subject in question, through which the companies were classified as to their reality in relation to corporate social responsibility. Based on the analysis, it was observed that five of these companies obtained a score that indicates that the companies have already assimilated the associated concepts and are clear of the necessary commitments for a socially responsible action. However, given the results obtained, it is possible to conclude that there is a need to strengthen the actions to be taken with regard to corporate social responsibility, since no company has positioned itself in excellence. In addition, some suggestions for new research were identified and discussed in the analysis of the results.

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References

2002Case research in operations management 2004Evolving sustainably: a longitudinal study of corporate sustainable development 1995Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research 2012W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting 2008Strategy development in small and medium sized enterprises for sustainability and increased value creation 2016Corporate social responsibility and its effect on innovation and firm performance: An empirical research in SMEs 2015Social responsibility and financial performance: The role of good corporate governance 2015The influence of corporate social responsibility practices on organizational performance: evidence from Eco-Responsible Spanish firms

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