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The purpose of this research is to attempt to gain a deeper understanding on small to medium‐sized enterprises (SMEs) and point out some of the most serious barriers for small Spanish companies to implement such kind of strategic approach and connect it with its day‐to‐day operations.

After laying out the conceptual framework, and after giving a short description of the Spanish institutional landscape on corporate social responsibility (CSR), the paper focuses on SMEs and the practical issues relating to strategy design, core business and implementation as identified by managers and academics.

The paper shows a joint venture and a strategic partnership between the Javier Benjumea Chair and a new small Spanish company, in which the partners start a process of mutual help and learning. That partnership is itself an interesting experiment as a case of collaboration between the enterprise and an academic institution.

This is only the first step in generating a model applied to improve CSR uptake at the SME level.

The theoretical goal that is sought after in this paper is how to advance the design of a conceptual model and tools for analyzing and managing dynamically some of the most relevant intangible aspects of an SME, in order to improve its strategic management of the relationships with the stakeholders.

This work analyzes the economic impact of an economic crisis on consumption in Spanish households, detecting inequalities in household consumption according to the age of the main breadwinner and changes in consumption patterns. In particular, the effects of the financial crisis of 2008 on household consumption are studied and divided according to the main breadwinner's age group to obtain the economic impact of the fall in consumption in young households.

The input–output tables of the Spanish economy during the years 2005 and 2015 and data on household consumption based on age group have been used. Economic impact is estimated through multisector modeling, specifically a demand model expressed in monetary terms. This model allows us to obtain the direct impact on the sectors offering the demanded services and the indirect impact due to increase in intermediate demand from these sectors on the rest of them.

The results obtained show the changes in household consumption and its effects on different productive sectors, highlighting the following sectors: real estate activities, electricity, gas, steam and air conditioning supply, accommodation and food service activities and manufacturing.

This study measures the impact of an economic crisis on the consumption of young households, analyzing all groups of households according to the main breadwinner's age, with the added value of studying the impact of this variation on household consumption and quantifying the positive and negative impact on the different sectors of activity of the Spanish economy.