AS MICRO E PEQUENAS EMPRESAS SOCIALMENTE RESPONSáVEIS: UMA APROXIMA O ENTRE A TEORIA DOS STAKEHOLDERS E O CAPITAL SOCIAL

This paper aims to relate both stakeholders theory and social capital approaches to better understand the Corporate Social Responsibility (CSR) in small enterprises. The main motivation for this work is based on the assumption that CSR and stakeholders theory focus on big companies, so that many researchers argue that social capital approachis more relevant for CSR practices and actions in small enterprises. However, this paper is built on the recommendation of Russo and Perrini (2010) and Preuss and Perschke (2010): to close relate thestakeholders theory and the social capital approach. The analysis enabled the development of an integrative framework, which articulates elements for the ethical behaviour of small enterprises. The paper also introduces a social capital intensity rating based on each stakeholder characteristics and the relationships developmentprocesses with the goal of generating social capital. The benefits that small enterprises would have with the establishment of ethical relationships are also mentioned.