Employees’ attitude towards CSR in SMEs in Eastern Serbia

Abstract

In recent years, corporate social responsibility (CSR) has attracted great interest in the academic and professional world. The proof of this can be seen in many conducted studies on this topic in the world. However, most studies of CSR focus on larger organizations, with only few studies focusing on small and medium enterprises (SMEs). The SMEs represent a major share of economic value creation worldwide, and they differ substantially from multinational corporations in terms of organizational characteristics, behavioral guiding principles, financial and human resources. For this reason, the objective of this research is to determine the attitude of employees towards this concept in Serbia, and to identify main barriers that appear during the implementation of CSR activities.