CORPORATE SOCIAL RESPONSIBILITY E DIMENSIONI D’IMPRESA NEL SETTORE TURISTICO: PROFILI TEORICI ED EVIDENZE EMPIRICHE

Over the last decades claims about social and environmental performances have increased. Literature of Corporate Social Responsibility (CSR) has basically focused on large firms, while there is a lack of literature about CSR strategies of small and medium enterprises. This research aims to fill this research gap through a qualitative analysis. An explorative multiple case study was used. The goal of this research is to investigate relation between CSR patterns and firm dimensions by analyzing a sample of four firms operating in the tourism sector. Results show that firm dimension affects qualitative aspect of CSR strategy but does not have effect on entity of commitment. In addition, findings of research suggest that characteristics of small and medium firms constrain external communication of their CSR efforts while they are favorable to the internal implementation. On the other hand, characteristics of big firms constrain internal implementation of CSR strategies but they are favorable to the external communication. This is an explorative study and needs to be extended to more units to generalize the results.