“…Research has shown the importance of managerial discretion to start CSR actions and the imperative of developing a business case to scale these up (O'Dwyer, 2003), and how, in organisational cultures with low management discretion, environmental personal values are constrained by organisational values (El Dief and Font, forthcoming). While small firms also justify their engagement based on economic reasons, personal ethical considerations prevail (Sampaio, 2009;Tzschentke, Kirk and Lynch, 2004;Tzschentke, Kirk and Lynch, 2008). Highly structured, top down systems from large firms will be planned and will provide management review opportunities at the end of the cycle-but their learning methods are slower and more bureaucratised.…”