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Dorothée Baumann-Pauly, Christopher Wickert, LauraSpence, and Andreas Georg Scherer, ‘Communicating vs. Implementing Corporate Social Responsibility: Why Large Firms Talk and Small Firms Walk?, paper presented at the 74. Tagung des Verbands der Hochschullehrer für Betriebswirtschaft e.V., [74th Annual Conference of the German Academic Association for Business Research] ‘Doing Business in Europe: Cross-cultural Issues’, Bolzano (Italy), May 30-June 2, 2012.