Sustainable value creation in SMEs: a case study

Adams, C. (2002), “Internal organizational factors influencing corporate social and ethical reporting: beyond current theorizing”, Accounting, Auditing and Accountability Journal, Vol. XV No. 2, pp. 223‐50.

Arrigo, E. (2009), “Market‐driven management, global competition and corporate responsibility”, Symphonia, Emerging Issues in Management, No. 1, pp. 54‐70.

Baldarelli, M.G. (2007), “New prospectives in inter‐company relations, social responsibility (CSR) and social, ethical and environmental accounting in Italy by way of the government CSR‐SC project: theory and praxis”, Economia Aziendale2000 Web, No. 1, pp. 1‐26.

Banerjee, B.S. (2001), “Managerial perceptions of corporate environmentalism: interpretations from industry and strategic implications for organizations”, Journal of Management Studies, Vol. 38 No. 4, pp. 489‐513.

Bansal, P. and Hunter, T. (2003), “Strategic explanations for the early adoption of ISO 14001”, Journal of Business Ethics, Vol. 46 No. 3, pp. 289‐99.

Bansal, P. and Roth, K. (2000), “Why companies go green: a model of ecological responsiveness”, Academy of Management Journal, Vol. 43 No. 4, pp. 717‐36.

Barnett, M.L. (2007), “Stakeholder influence capacity and the variability of financial returns to corporate social responsibility”, Academy of Management Review, Vol. 32 No. 3, pp. 794‐816.

Battaglia, M., Campi, S., Frey, M. and Iraldo, F. (2006), “A ‘cluster’ approach for the promotion of CSR among SMEs”, paper presented at the ABIS/CBS Conference, The Social Responsibility of Small and Medium Sized Enterprises, Integration of CSR into SMEs Business Practices, Copenhagen, October, 26.

Biondi, V., Frey, M. and Iraldo, F. (2000), “Environmental management systems and SMEs”, Greener Management International, Vol. 29, Spring, pp. 55‐79.

Bruner, J. (1986), Actual Minds, Possible Worlds, Harvard University Press, Cambridge.

Bruni, L. (2004), L’economia, la felicità e gli altri, Un’indagine su beni e benessere, Città Nuova, Roma.

Bruni, L. (2006), Reciprocità, Dinamiche di cooperazione, economia e società civile, Mondadori, Milano.

Cariani, A. (Ed.) (2002), “Ecodistretti 2002, Politiche ambientali innovative nei distretti industriali italiani”, available at: www.ftsnet.it/documenti/44/Ecodistretti2002‐Ambiente%20Italia.pdf (accessed February 22, 2011).

Carroll, A.B. (1999), “Corporate social responsibility: evolution of a definitional construct”, Business and Society Review, Vol. 38 No. 3, pp. 268‐95.

Coda, V. (1985), “Valori imprenditoriali e successo dell’impresa”, Finanza Marketing & Produzione, Vol. 1 No. 2, pp. 23‐34.

COM, 2005, 551 (2005), “Communication from the commission to the council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions – implementing the Community Lisbon Programme – modern SME policy for growth and employment”, available at: http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2005:0551:FIN:EN:PDF (accessed February 22, 2011).

COM, 2007, 379 Final (2007), “Communication from the commission to the council, the European Parliament, the European Economic and social Committee and the Committee of the Regions. Small, clean and competitive”, available at: http://ec.europa.eu/environment/sme/pdf/com_2007_379_en.pdf (accessed February 22, 2011).

Cunningham, D.H., Maynard, D.D. and Bontcheva, D.K. (2002), “Gate: a framework and graphical development environment for robust NLP tools and applications”, paper presented at the Anniversary Meeting of the Association for Computational Linguistics (ACL’02), Philadelphia, PA.

Drucker, P.F. (1955), The Practice of Management, Harper Collins Publisher, New York, NY.

Dunphy, D.C., Griffiths, A. and Benn, S. (2003), Organizational Change for Corporate Sustainability: A Guide for Leaders and Change Agents of the Future, Routledge, London.

Dyllick, T. and Hockerts, K. (2002), “Beyond the business case for corporate sustainability”, Business Strategy and the Environment, Vol. 1 No. 2, pp. 130‐41.

Edvinsson, L. (2002), Corporate Longitude: What you Need to Know to Navigate the Knowledge Economy, Bookhouse, London.

Eisenhardt, K.M. (1989), “Building theories from case study research”, Academy of Management Review, Vol. 14 No. 4, pp. 532‐50.

Elke, H. and Bos‐Brouwers, J. (2009), “Corporate sustainability and innovation in SMEs: evidence of themes and activities in practice”, Business Strategy and the Environment, Vol. 19 No. 7, pp. 417‐35.

Fayolle, A. (2004), “À la recherché du Coeur de l’entrepreneuriat: vers une nouvelle vision du domaine”, Revue Internationale P.M.E., Vol. 17 No. 1, pp. 101‐21.

Foot, D.K. and Ross, S. (2004), “Social sustainability”, in Galea, C. (Ed.), Teaching Business Sustainability: From Theory to Practice, Greenleaf, Sheffield, pp. 107‐25.

Fowler, S.J. and Hope, C. (2007), “Incorporating sustainable business practices into company strategy”, Business Strategy and the Environment, Vol. 6 No. 1, pp. 26‐38.

Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Routledge, London, Boston, MA.

Freeman, R.E. and Gilbert, D.R. Jr (1988), Corporate Strategy and the Search for Ethics, Prentice Hall, Englewood Cliff, NJ.

Friedman, M. (1962), Capitalism and Freedom, University of Chicago Press, Chicago, IL.

Friedman, M. (1970), “The social responsibility of business is to increase its profits”, New York Times, September 13, pp. 32‐3, 122‐6.

Fugazza, S., Pandini, I., Gostner von Stefenelli, C. and Equalitas (2006), “Interreg 3A Project. A model for the development of CSR in the province of Bolzano”, paper presented at the International Conference on the social responsibility of small and medium sized enterprises, Integration of CSR into SMEs business practice, Copenhagen, October 26.

Glaser, B. and Strauss, A. (1967), The Discovery of Grounded Theory, Aldine Publishing Company, Hawthorne, NY.

Gui, B. and Sugden, R. (2005), Economics and Social Interactions, Accounting for Interpersonal Relations, Cambridge University Press, Cambridge.

Hall, J. and Vredenburg, H. (2003), “The challenges of innovation for sustainable development”, MIT Sloan Management Review, Vol. 45 No. 1, pp. 61‐8.

Hamel, G. and Prahalad, C.K. (1989), “Strategic intent”, Harvard Business Review, Vol. 67 No. 3, pp. 63‐71.

Hart, S.L. (1995), “A natural‐resource‐based view of the firm”, Academy of Management Review, Vol. 20 No. 4, pp. 986‐1014.

Hart, S.L. (1997), “Beyond greening: strategies for a sustainable world”, Harvard Business Review, Vol. 75 No. 1, pp. 67‐76.

Hart, S.L. and Ahuja, G. (1996), “Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance”, Business Strategy and the Environment, Vol. 5 No. 1, pp. 30‐7.

Hillary, R. (2000), Small and Medium‐Sized Enterprises and the Environment: Business Imperatives, Greenleaf, Sheffield.

Hillary, R. (2004), “Environmental management systems and the smaller enterprise”, Journal of Cleaner Production, Vol. 12 No. 6, pp. 561‐9.

Husted, B.W. and Allen, D.B. (2004), “Corporate social strategy in the multinational enterprise: antecedents and value creation”, paper presented at Academy of International Business, Stockholm, July 13.

Iraldo, F., Testa, F. and Frey, M. (2010), “Environmental management system and SMEs: EU experience, barriers and perspectives”, in Sarkar, S.K. (Ed.), Environmental Management, Sciyo, Rijeka, pp. 1‐34.

Jenkins, H. (2009), “A business opportunity model of corporate social responsibility for small and medium sized enterprises”, Business Ethics: A European Review, Vol. 18 No. 1, pp. 21‐36.

Jenkins, H.M. (2004), “A critique of conventional CSR theory: an SME perspective”, Journal of General Management, Vol. 29 No. 44, pp. 37‐57.

Jensen, M.C. (2001), “Value maximization, stakeholder theory, and the corporate objective function”, Journal of Corporate Applied Finance, Vol. 14 No. 3, pp. 8‐21.

Khanna, M. and Anton, W.R.Q. (2002), “Corporate environmental management: regulatory and market‐based incentives”, Land Economics, Vol. 78, pp. 539‐58.

Kvale, S. (1996), InterViews: An Introduction to Qualitative Research Interviewing, Sage Publications, London.

Lambin, J. (2009), “Capitalism and sustainable development”, Symphonia, Emerging Issues in Management, No. 2, pp. 3‐9.

Lawrence, S.R., Collins, E. and Pavlovich, K. (2006), “Sustainability practices of SMEs: the case of NZ”, Business Strategy and the Environment – Special Issue: Sustainability Reporting, Vol. 15 No. 4, pp. 242‐57.

Lepoutre, J. (2006), “Small business sustainable entrepreneurship: a competence‐based perspective”, paper presented at the Conference of the International Association for Business in Society, Mérida, March 22‐26.

Longo, M., Bonoli, A. and Mura, M. (2005), “Corporate social responsibility and corporate performance: the case of SMEs”, Corporate Governance, Vol. 5 No. 4, pp. 28‐42.

McKeiver, C. and Gadenne, D. (2005), “Environmental management systems in small and medium businesses”, International Small Business Journal, Vol. 23 No. 5, pp. 513‐37.

Maass, F. (2006), “Integrating corporate citizenship into corporate strategy: empirical evidence on SMEs in Germany”, paper presented at the International Conference on The Social Responsibility of Small and Medium Sized Enterprises, Integration of CSR into SMEs Business Practices, Copenhagen, October 26.

Merrit, Q. (1998), “EM into SME won’t go? Attitudes, awareness and practices in the London Borough of Croydon”, Business Strategy and the Environment, Vol. 7 No. 2, pp. 90‐100.

Molteni, M., Antoldi, F. and Todisco, A. (2006), “SMEs and corporate social responsibility: an empirical survey in Italian industrial district”, paper presented at the International Conference on The Social Responsibility of Small and Medium Sized Enterprises, Integration of CSR into SMEs Business Practices, Copenhagen, October 26.

NetRegs (2007), “SME‐environment UK”, available at: www.netregs.gov.uk (accessed March 20, 2011).

Neuman, W.L. (2000), Social Research Methods, Allyn & Bacon, London.

Orskov, E. (2006), “Green network – a showcase for working with CSR in SMEs”, paper presented at the EABIS/CBS International Conference, Copenhagen, October 26.

Patton, M.Q. (2002), Qualitative Research & Evaluation Methods, 3rd ed., Sage Publications, Thousand Oaks, CA.

Pellicano, M. (Ed.) (2004), Il governo strategico dell’impresa, Giappichelli Editore, Torino.

Pellicano, M. and Ciasullo, M.V. (Eds) (2010), La visione strategica dell’impresa, Giappichelli Editore, Torino.

Perrini, F. and Minoja, M. (2010), “Strategizing corporate social responsibility: evidence from an Italian medium‐sized. Family‐owned company”, Business Ethics: A European Review, Vol. 17 No. 1, pp. 47‐63.

Perrini, F. and Tencati, A. (2008), “La responsabilità sociale d’impresa: strategia per l’impresa relazionale e innovazione per la sostenibilità”, Sinergie, No. 77, pp. 23‐43.

Perrini, F. and Vurro, C. (2010), “Corporate sustainability, intangible assets accumulation and competitive advantage”, Symphonia, Emerging Issues in Management, No. 2, pp. 25‐38.

Perrini, F., Pogutz, S. and Tencati, A. (2006), Developing Corporate Social. Responsibility. A European Perspective, Edward Elgar Publishing, Cheltenham.

Perrini, F., Russo, A. and Tencati, A. (2007), “CSR strategies of SMEs and large firms. Evidence from Italy”, Journal of Business Ethics, Vol. 74 No. 3, pp. 285‐300.

Perrini, F., Russo, A., Tencati, A. and Vurro, C. (2009), “Going beyond a long‐lasting debate: what is behing the relationship between corporate social and financial performance?”, working paper, Cranfield School of Management, SDA Bocconi, Vlerick Leuven Gent Business Schools, Milano, IT.

Pettigrew, A. (1990), “Longitudinal field research on change: theory and practice”, Organization Science, Vol. 1 No. 3, pp. 267‐92.

Petts, J., Herd, A., Gerrard, S. and Horne, C. (1999), “The climate and culture of environmental compliance within SMEs”, Business Strategy and the Environment, Vol. 8 No. 1, pp. 14‐30.

Porter, M.E. and Kramer, M. (2006), “Strategy and society: the link between competitive advantage and corporate social responsibility”, Harvard Business Review, Vol. 84 No. 12, pp. 78‐92.

Porter, M.E. and Kramer, R.M. (2002), “The competitive advantage of corporate philanthropy”, Harvard Business Review, Vol. 80 No. 12, pp. 56‐68.

Prahalad, C.K. (2005), The Fortune at the Bottom of the Pyramid, Pearson Education, Warthon School Publishing, Upper Saddle River, NJ.

Revell, A. and Blackburn, R. (2007), “A business case for sustainability? An examination of small firms in the UK's construction and restaurant sector”, Business Strategy and the Environment, Vol. 16 No. 9, pp. 404‐20.

Rutherfoord, R., Blackburn, R. and Spence, L. (2000), “Environmental management and the small firm: an international comparison”, International Journal of Entrepreneurial Behaviour and Research, Vol. 6 No. 6, pp. 310‐25.

Ryan, B., Scapens, R. and Theobald, M. (2002), Research Method and Methodology in Finance and Accounting, 2nd ed., Thomson, London.

Saunders, M., Lewis, P. and Thornhill, A. (2003), Research Methods for Business Student, 3rd ed., Prentice Hall, London.

Schaltegger, S. and Wagner, M. (2011), “Sustainable entrepreneurship and sustainability innovation: categories and interactions”, Business Strategy and the Environment, Vol. 20 No. 4, pp. 222‐37.

Semprini, A. (2003), La società di flusso, Senso e identità nelle società contemporanee, Franco Angeli, Milano.

Senge, P. (1990), The Fifth Discipline: The Art and Practice of the Learning Organization, Doubleday Currency, New York, NY.

Sharma, S. (2003), “Research in corporate sustainability: what really matters?”, in Sharma, S. and Starik, M. (Eds), Research in Corporate Sustainability: The Evolving Theory and Practice of Organizations in the Natural Environment, Edward Elgar Publishing, Cheltenham, pp. 1‐29.

Sharma, S. and Ruud, A. (2003), “On the path to sustainability: integrating social dimensions into the research and practice of environmental management”, Business Strategy and the Environment, Vol. 12 No. 4, pp. 205‐14.

Sharma, S. and Vredenburg, H. (1998), “Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities”, Strategic Management Journal, Vol. 19 No. 8, pp. 729‐53.

Shrivastava, P. (1995), “The role of corporations in achieving ecological sustainability”, The Academy of Management Review, Vol. 20 No. 4, pp. 936‐60.

Silverman, D. (2001), Interpreting Qualitative Data: Methods for Analysing Talk, Text and Interaction, 2nd ed., Sage, London.

Spence, L.J. and Lozano, J.F. (2000), “Communicating about ethics with small firms: experiences from the UK and Spain”, Journal of Business Ethics, Vol. 27 No. 1, pp. 43‐53.

Spence, L.J. and Schmidpeter, R. (2003), “SMEs, social capital and the common good”, Journal of Business Ethics, Vol. 45 Nos 1‐2, pp. 93‐108.

Subramaniam, M. and Youndt, M.A. (2005), “The influence of the intellectual capital on the nature of the innovative capabilities”, Academy of Management Journal, Vol. 48 No. 3, pp. 450‐64.

Tencati, A. (2007), “Insostenibilità del sistema economico mondiale, responsabilità sociale e nuovi modelli di sviluppo locale”, in Benini, R. (Ed.), L’impresa responsabile e la comunità intraprendente. Responsabilità sociale, territorio e piccole imprese in rete, Halley Editors, Macerata, IT.

Tilley, F. (2000), “Small firm environmental ethics. How deep do they go?”, Business Ethics: A European Review, Vol. 9 No. 1, pp. 31‐41.

Unicredit (2009‐2010), The Small Enterprise and the Recovery of Economic System, VIth ed., Unicredit, Milano, IT.

Van Marrewijk, M. (2003), “Concepts and definitions of CSR and corporate sustainability: between agency and communion”, Journal of Business Ethics, Vol. 44 Nos 2‐3, pp. 95‐105.

Vyakarnam, S., Bailey, A., Myers, A. and Burnett, D. (1997), “Towards an understanding of ethical behaviour in small firms”, Journal of Business Ethics, Vol. 16 No. 15, pp. 1625‐36.

Waddock, S. and Graves, S.B. (1997), “The corporate social performance – financial performance link”, Strategic Management Journal, Vol. 18 No. 4, pp. 303‐19.

Yin, R.K. (1994), Case Study Research, 2nd ed., Sage Publications, London.

Yin, R.K. (2003), Case Study Research: Design and Methods, 2nd ed., Sage Publications, Thousand Oaks, CA.

Young, W. and Tilley, F. (2006), “Can businesses move beyond efficiency? The shift toward effectiveness and equity in the corporate sustainability debate”, Business Strategy and the Environment, Vol. 15 No. 6, pp. 402‐15.

Perrini, F. (2006), “SMEs and CSR theory: evidence and implications from an Italian perspective”, Journal of Business Ethics, Vol. 67 No. 3, pp. 65‐9.