A comprehensive model of business social responsibility (BSR) for small scale enterprises in Indian context

Purpose - The purpose of this paper is to develop comprehensive model of business social responsibility (BSR) for small-scale enterprises (SSEs) in Indian Context. Design/methodology/approach - The data were collected from 156 SSE owners/managers using snowball sampling method, operating in three industrial estates namely: Bari Brahmana, Gangyal and Digiana, Jammu, North India. Findings - The three-step procedure based on exploratory factor analysis (EFA), item/reliability analysis and confirmatory factor analysis (CFA) were undertaken to establish the multidimensionality of BSR scale. The empirical results identify five BSR dimensions in SSEs - local community, employees, environment, suppliers and customers. Research limitations/implications - The major limitation of the study relates with data collection from only owners'/managers' perspective, which might have resulted in biased perceptions. Practical implications - This study has direct practical implications for owners' actions in relation to establishing BSR culture and orientation in SSEs. Besides, SSE owners/managers can also be benefited from the study's findings through their increased awareness on the activities that contribute to corporate social responsibility (CSR) activities. Originality/value - The study is based on extant research gap in the literature on significance of CSR practices for SSEs in emerging countries context. This study contributes to existing research on CSR by developing a better understanding of the role of owners in establishing BSR culture in the SSEs.