Resumen

SMITH, EE  y  PERKS, S. Evaluating SMEs corporate social performance: a stakeholder perspective. JCMAN [online]. 2010, vol.7, n.1, pp.71-93. ISSN 1815-7440.

This article sets out to investigate the extent to which SMEs in the Nelson Mandela Metropole evaluate corporate social performance and taking care of stakeholder concerns. To achieve the research objectives, a comprehensive literature study was conducted as to provide a theoretical framework for the empirical study. Self-administered questionnaires were distributed to a non-probability convenient sample of 228 SMEs in the designated region. To investigate the relationships between the independent and dependent variables, twelve null-hypotheses were tested. Perceptions regarding evaluating social performance, stakeholder concerns and classification data variables were tested. The results revealed highly significant relationships between these variables. SMEs should disclose their social and environmental performance alongside their financial performance. By accepting and practising social performance obligations and sustainable development principles, SMEs would be more responsive towards the concerns and needs of owners/investors, customers, employees and the community. Practical guidelines are provided for evaluating social performance from a stakeholder perspective.

Palabras clave : Social responsibility; corporate social performance; stakeholder concerns; social obligations; sustainable development; small and medium enterprises.

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