中小企业越来越期望对他们自己环境和社会影响负起责任来(正如跨国公司所做的那样),理解不同利益相关者的兴趣和要求,并且通过更大的透明度证明自己的行为是负责任的.许多要素既可以阻碍也可以驱动较小企业推动法人环境与社会责任战略的实施.为了克服实施这类战略的障碍,适合小型或中等企业需要的方法才可用.在某些领域,会同跨国公司这个关键的利益相关者团体一起,这方面的促进努力已经行动起来了. SMEs increasingly expect to take responsibility for their own environmental and social impacts (as MNCs do), understand the interests and requirements of different stakeholders, and prove their actions are more responsible through greater transparency. Many elements that can both hinder and can also drive smaller companies to promote the implementation of corporate environmental and social responsibility strategies. In order to overcome the obstacles to the implementation of such strategies, methods suitable for the needs of small or medium-sized enterprises are available. In some areas, The company’s key stakeholder group, the promotion efforts in this area have already taken action.