ABSTRACT
The main aim of this chapter is to investigate performance measurement using the corporate social responsibility (CSR) balanced scorecard in Malaysian SMEs. The CSR balanced scorecard was developed based on the four CSR dimensions introduced by Peter Utting in 2007; namely, social protection, right, empowerment, and redistribution. The chapter examines the relationships of these four dimensions of the CSR balanced scorecard with the performance measurement in SME companies. The objective is to examine whether an improvement in the cause-and-relationship in the non-financial measures, as represented by the CSR balanced scorecard, leads to an improvement in the performance measure. The findings indicate that the financial measure is not significant to the performance measurement and that the SME industry has placed greater emphasis on the non-financial measures. The chapter ends with a discussion on the implications for the SME companies and recommendations for future research.
