Materiality Analysis for CSR Reporting in Spanish SMEs

Abstract

Most corporate social responsibility (CSR) standards have not been designed
 to be implemented in small and medium sized enterprises (SMEs). Given
 that 99% of Spanish companies are SMEs, this study aims to propose a
 selection of basic CSR material issues that, because of their usefulness and
 significance, should be adapted to Spanish SMEs and their stakeholders.
 This study provides a CSR model for SMEs that includes the most important
 social, environmental, and corporate governance issues. This model, which
 is based on expert knowledge, is useful for integrating sustainability in the
 management of SMEs and enhancing the management of stakeholders.