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The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium‐Sized Enterprises in the United Kingdom

Year: 2026

Type: article

Abstract: ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic. Data were collected from 239 SME managers in the United Kingdom via survey and analyzed using regression and structural equation modeling. Findings show that idealism positively affects CSP, with philanthropic CSRO partially mediating this relationship. It also positively impacts all CSRO types. Relativism does not influence CSP but positively relates to economic CSRO. This paper is the first to integrate idealism, relativism, multiple CSRO types, and CSP into a unified model, providing insights into their interactions. It expands knowledge of CSP's personal drivers and offers guidance for educators, policymakers, and managers seeking to foster CSP.

Source: Corporate Social Responsibility and Environmental Management

DOI: 10.1002/csr.70658

Authors: Sarah Mohammad Suleiman Alsyoof, Vasa László, Tamás Sneider

Institution: Széchenyi István University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $4,100

OpenAlex ID: W7160708388

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Cites: 77

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