Accelerating digitalization and increasing regulatory requirements, such as the European Accessibility Act and the EU AI Act, have placed Corporate Digital Responsibility (CDR) at the center of attention for small and medium-sized enterprises (SMEs). While legal frameworks mandate digital inclusion, transparency, and risk management, the rise of generative AI introduces both opportunities for innovation and new ethical, legal, and operational risks. For SMEs, CDR is therefore not merely a matter of compliance but a strategic imperative. Proactive engagement can strengthen resilience against cyber risks and geopolitical uncertainties, build trust among customers and partners, and enhance competitiveness and employer attractiveness. Yet, implementation in SMEs often remains fragmented due to limited resources and a lack of practical guidance. To address this gap, a four-stage framework is proposed, enabling a step-by-step approach: (1) orientation and definition, (2) collection and assessment of existing measures, (3) goal setting and planning, and (4) implementation and anchoring. Complemented by practical examples and solutions, the framework helps SMEs overcome typical barriers and embed CDR sustainably into organizational structures. In doing so, CDR evolves from a regulatory obligation into a lever for sustainable value creation and responsible digital transformation.

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CDR Implementation in SMEs: Overcoming Typical Challenges

  • Bartosz Przybylek,
  • Felix von Roesgen

摘要

Accelerating digitalization and increasing regulatory requirements, such as the European Accessibility Act and the EU AI Act, have placed Corporate Digital Responsibility (CDR) at the center of attention for small and medium-sized enterprises (SMEs). While legal frameworks mandate digital inclusion, transparency, and risk management, the rise of generative AI introduces both opportunities for innovation and new ethical, legal, and operational risks. For SMEs, CDR is therefore not merely a matter of compliance but a strategic imperative. Proactive engagement can strengthen resilience against cyber risks and geopolitical uncertainties, build trust among customers and partners, and enhance competitiveness and employer attractiveness. Yet, implementation in SMEs often remains fragmented due to limited resources and a lack of practical guidance. To address this gap, a four-stage framework is proposed, enabling a step-by-step approach: (1) orientation and definition, (2) collection and assessment of existing measures, (3) goal setting and planning, and (4) implementation and anchoring. Complemented by practical examples and solutions, the framework helps SMEs overcome typical barriers and embed CDR sustainably into organizational structures. In doing so, CDR evolves from a regulatory obligation into a lever for sustainable value creation and responsible digital transformation.