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...

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...

The objective of this research is to analyze the inherent complexity associated with decision-making concerning food losses and waste prevention or reduction, considering a multi-stakeholder approach and the possibility of contradictory environmental impact results derived from different...

Socially responsible investment (SRI) has grown substantially over time. It has emerged as an important financial system driver for corporate sustainability management. The objective of this paper is to analyse the critical issues in relation to corporate sustainability assessment as has been...