Ricerc@Sapienza

This study has shifted its focus from the relationship between sustainability, social responsibility and performance in small and medium enterprises, and towards the adoption of IR in the same type of business. The analysis shows that the literature, from the theoretical and empirical point of view, has not investigated in depth the consequences of, or the role played by, RSI activities in SMEs. In this respect, it has been pointed out that the main differences between SMEs and large enterprises, in terms of CSR activities, are attributable to the tools used, rather than their effective habits. Social activities developed in SMEs are carried out through processes that are informal and intuitive than systematic and organized. Therefore, given that 90% of Italian businesses are small and medium enterprises, it is crucial to raise awareness about the modalities and instruments that SMEs may use in order to achieve successful RSI integration