From the most recent copy of Business Ethics :
Fitjar, D.H ( 2011 ) Little big firms ? Corporate social responsibility in small businesses that do not compete against big ones Business Ethics (20) 1 p.30-41
Article contains some good general definitions of CSR, and makes the point that smaller companies are just as likely to come under public scrutiny as large ones. Having a good CSR policy is thus imporatant in distinguishing one small firm from competitors.
In contrast to large companies however there may be less obligation to make CSR policies public.
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