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Adoption of ESG Practices by SMEs: Evidence from Canada

2023· article· en· W4385219524 on OpenAlexaboutno aff
Sadi Koray Demircan, Basma Majerbi

Bibliographic record

VenueAcademy of Management Proceedings · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicEntrepreneurship Studies and Influences
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessAccounting

Abstract

fetched live from OpenAlex

Although small and medium-sized enterprises (SMEs) constitute more than 90 percent of businesses, employ around 70 percent of the global workforce, and create more than 50 percent of the global economic value, prior research pays disproportionate attention to large companies’ corporate responsibility (CR). In this study, we focused on SME adoption of environmental, social, and governance (ESG) practices as constituents of CR. By considering the complex and dynamic interdependencies among multiple stakeholders at multiple levels, we took a holistic and inductive approach to understand the interconnectedness between SMEs’ ESG consciousness and adoption. By conducting 32 semi-structured in-depth interviews with SME managers and the representatives of two stakeholders with critical roles in SMEs’ ESG adoption as finance and ESG-related support service providers, we developed a grounded theoretical model that explains the relationship between SMEs’ ESG consciousness and adoption. Our analysis reveals that depending upon their idiosyncratic circumstances, SMEs are conjointly under opposing enabling and constraining forces that have heterogeneous effects on their ESG consciousness and adoption. While their financial and human capital limitations, when coupled with competition, forces them to prioritize immediate survival and growth and constrain their ESG adoption, firm-specific incentives for positive impact and penalties for negative impact enable their ESG adoption. By accentuating the tension felt by SMEs between the choices to fit current versus future contexts, we contribute to the resource dependence and contingency theories in the SME CR field.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.016
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.039
Threshold uncertainty score0.097

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.016
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0020.007
Science and technology studies0.0040.002
Scholarly communication0.0020.001
Open science0.0010.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.045
GPT teacher head0.277
Teacher spread0.232 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2023
Admission routes1
Has abstractyes

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