Table 4

Latent variables and indicators


CSR Information in SMEs
  • if possible, we always go to meetings on sustainable development and CSR (INFO1)

  • we put into practice specific actions to raise awareness, to educate, and to inform employees of the principles and actions related to CSR (INFO2)

Environmental Awareness in SMEs
  • We use consumables, goods to process, and/or processed goods of low environmental impact (ENVI1)

  • We take energy saving into account in order to improve our levels of efficiency (ENVI2)

  • We highly value the introduction of alternative sources of energy (ENVI3)

  • We participate in activities related to the protection and enhancement of our natural environment (ENVI4)

  • We are positively predisposed to use, purchase, or produce environmentally friendly goods (ENVI5)

CSR Diffusion in SMEs
  • The values related to social responsibility are present in the vision and strategy of the firm (DIFF1)

  • We are active members of organizations, businesses, professional associations, or any discussion forum that promote the implementation of social responsibility (DIFF2)

  • The firm has defined collaborations with other organizations for the promotion of SR (DIFF3)

  • Our firm discloses all activities that go beyond the purely business objective, and that benefit both the firm and society (DIFF4)

  • We are aware of the importance of informing on socially responsible actions by any of the instruments available (sustainability report, website, etc.) (DIFF5)

Sources(s): Authors' own creation

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