What are the main drivers of SMEs’ production of sustainability reports?

What are the main drivers of SMEs’ production of sustainability reports?

This study aims to deepen our understanding of the theoretical frameworks that underlie SMEs' disclosure of sustainability information. Qualitative empirical research was conducted on SMEs that proactively engage in sustainability reporting. To identify the key drivers, interviews were conducte...

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Bibliographic Details
Main Authors: M. Dolores Guerrero-Baena, Francisca Castilla-Polo, Pablo Rodríguez-Gutiérrez
Format: Article
Language:English
Published: Asociación Española de Contabilidad y Administración de Empresas (AECA), Universidad Politécnica de Cartagena (UPCT) 2024-05-01
Series:Small Business International Review
Subjects:
smes
sustainability
theories
drivers
reporting
interview
discourse
Online Access:https://sbir.upct.es/index.php/sbir/article/view/617
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https://sbir.upct.es/index.php/sbir/article/view/617

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