Previous studies have provided only a few evidence about reporting practices and related influencing features of SMEs’ sustainability actions. As such, the study wishes to make a significant contribution to the existing literature on Corporate Social Responsibility (CSR) by providing relevant insights about the factors which influence the guidelines used by SMEs in preparing their sustainability reports.
Scagnelli, S.D., Corazza, L. and Cisi, M. (2013), "How SMEs disclose their sustainability performance. Which variables influence the choice of reporting guidelines?", Accounting and Control for Sustainability (Studies in Managerial and Financial Accounting, Vol. 26), Emerald Group Publishing Limited, pp. 77-114. https://doi.org/10.1108/S1479-3512(2013)0000026003Download as .RIS
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