Ya Fen Tseng, Yen‐Chun Jim Wu, Wen‐Hsiung Wu and Chun‐Yu Chen
This study aims to investigate CSR‐related practices implemented by small and medium‐sized enterprises (SMEs), including their distinct opinions on CSR education.
Abstract
Purpose
This study aims to investigate CSR‐related practices implemented by small and medium‐sized enterprises (SMEs), including their distinct opinions on CSR education.
Design/methodology/approach
A questionnaire survey was sent to 50 industrial participants from Kaohsiung, Taiwan, including large businesses and SMEs. Factor and ANOVA analyses were adopted in this study.
Findings
The results reveal that large enterprises place more emphasis on the importance of CSR education than SMEs, based on the number of employees, the amount of capital, and business volume. Interestingly, it was also found that there is a positive significant influence on concern for CSR issues, teaching approaches and courses, if a firm sets up a CSR department, has annual CSR reporting, implements CSR, and evaluates its performance.
Originality/value
Despite the critical role of SMEs in national economies, the existing literature on CSR has traditionally focused on large enterprises. This study provides an empirical, valuable step towards an investigation into CSR education for SMEs on three dimensions: CSR issues, CSR teaching approaches, and CSR courses. The findings also highlight individual strategies in shaping CSR programs in Taiwan.
Details
Keywords
The Communist revolution in China has led to the appearance in this country of increasing numbers of Chinese books in Russian translation. The Chinese names in Cyrillic…
Abstract
The Communist revolution in China has led to the appearance in this country of increasing numbers of Chinese books in Russian translation. The Chinese names in Cyrillic transcription have presented many librarians and students with a new problem, that of identifying the Cyrillic form of a name with the customary Wade‐Giles transcription. The average cataloguer, the first to meet the problem, has two obvious lines of action, and neither is satisfactory. He can save up the names until he has a chance to consult an expert in Chinese. Apart altogether from the delay, the expert, confronted with a few isolated names, might simply reply that he could do nothing without the Chinese characters, and it is only rarely that Soviet books supply them. Alternatively, he can transliterate the Cyrillic letters according to the system in use in his library and leave the matter there for fear of making bad worse. As long as the writers are not well known, he may feel only faintly uneasy; but the appearance of Chzhou Ėn‐lai (or Čžou En‐laj) upsets his equanimity. Obviously this must be entered under Chou; and we must have Mao Tse‐tung and not Mao Tsze‐dun, Ch'en Po‐ta and not Chėn' Bo‐da. But what happens when we have another . . . We can hardly write Ch'en unless we know how to represent the remaining elements in the name; yet we are loth to write Ch'en in one name and Chėn' in another.