Research Handbook of Investing in the Triple Bottom Line
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Research Handbook of Investing in the Triple Bottom Line

Finance, Society and the Environment

Edited by Sabri Boubaker, Douglas Cumming and Duc K. Nguyen

The triple bottom line is an accounting framework with social, environmental and financial factors. This Handbook examines the nexus between these areas by scrutinising aspects of socially responsible investment, finance and sustainable development, corporate socially responsible banking firms, the stock returns of sustainable firms, green bonds and sustainable financial instruments.
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chapter 17: CSR implementation in French SMEs: an adapted framework

Karen Delchet-Cochet and Linh Chi Vo


SME (small and medium enterprise) engagement in corporate social responsibility (CSR) has recently emerged in mainstream academic research. Researchers are now beginning to recognize that CSR in SMEs may not be assessed on the basis of our understanding of CSR in large organizations. The unique characteristics of SMEs render it far from applicable for them to employ CSR theories and practices of large corporations. One important gap in this literature involves the lack of CSR implementation tools that are tailored to SMEs. The purpose of this chapter is to contribute to the literature by proposing a framework for effective CSR implementation in the specific environment and conditions of SMEs. Our recommendations are drawn from two projects for developing CSR implementation procedure for SMEs in France: the Global Performance procedure and the SD21000 implementation guideline.

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