SME Social Performance: A four Cell Typology of Key Drivers and Barriers on Social Issues and their Implications for Stakeholder

Introduction
An enterprise and the ethical norms in which it operates are socially constructed (Pinch and Bijker, 1987) within a normative context to have moral agency (Goodpaster and Matthews, 1982) and to be responsible to its stakeholders (Freeman, 1984) for its triple bottom line (Elkington, 1998) beyond the law (European Commission, 2001). However, there appears to be gap between the social performance (SP)[1] (Swanson, 1995; Carroll, 1979) of an enterprise and the expected results of the social responsibility (SR) theory embodied by the stakeholder model. Adherence to the normative expectations in social issues (SI) involvement and the practice of stakeholder engagement and corporate accountability of the triple bottom line varies in scope and scale of application between and within stakeholder issues of individual enterprises, where an SI is a stakeholder demand for enterprise accountability.