CSR-Oriented SMEs: A question of Entrepreneurial virtues in action? Reflections in Theory and Practice

Does an adhesion to the philosophy and to the practices of CSR arise 6 from entrepreneurial virtues? How are entrepreneurial values and attitudes 7 influenced by (and derived from) entrepreneurial virtues? Starting from these 8 research questions the paper describes, after an analysis of the literary framework 9 on business ethics and CSR in SMEs, the principal findings that have emerged from 10 a qualitative investigation focused on a multiple case-study relative to two Italian 11 SMEs, in which the entrepreneur’s objectives complies with both economic and 12 social issues and are inspired by virtues. Empirical analysis highlights the impor- 13 tance of transcendental values (virtues) which lie at the bases of the choices and 14 decisions made by top management heads. Such values are transferred to the entire organization thus making the approach towards social responsibility and sustain ability authentic and effective