CSR-Oriented SMEs: A Question of Entrepreneurial Virtues in Action? Reflections in Theory and Practice

Abstract

Does an adhesion to the philosophy and to the practices of CSR arise from entrepreneurial virtues? How are entrepreneurial values and attitudes influenced by (and derived from) entrepreneurial virtues? Starting from these research questions the paper describes, after an analysis of the literary framework on business ethics and CSR in SMEs, the principal findings that have emerged from a qualitative investigation focused on a multiple case-study relative to two Italian SMEs, in which the entrepreneur’s objectives complies with both economic and social issues and are inspired by virtues. Empirical analysis highlights the importance of transcendental values (virtues) which lie at the bases of the choices and decisions made by top management heads. Such values are transferred to the entire organization thus making the approach towards social responsibility and sustainability authentic and effective.