Purpose: The purpose of this paper is to identify the determinants and possibilities of dis-seminating sustainability reporting among small and medium-sized enterprises (SMEs) on the basis of the accounting theory, legal regulations, and the opinions of SME representa-tives.
Methodology/approach: A review of the literature and other sources. Cluster analysis, the k-means method, and the one-way ANOVA test were used to prepare the results of the survey conducted through AAP.
Findings: Only stakeholder theory provides explanations that are useful for identifying the determinants of the dissemination of sustainability reporting among SMEs. The major-ity of SMEs are indirectly obliged to report, as a result of maintaining relationships with entities that are required to report non-financial information on the entire value chain. In our survey, we identified two groups. The first represents skeptics. They do not report non-financial information and do not support the introduction of a single, simplified, EU sus-tainability reporting standard for SMEs. The second group believes that SMEs should report non-financial data. They are usually entities that already report such information.
Research limitations/implications: The limitations of the study are due to sample se-lection and size. In the implications, we emphasized the advantages of indirectly obliging SMEs to report non-financial information by requiring that their key stakeholders collect such information.
Originality/value: The article fills a gap in the literature by providing empirical research on non-financial reporting in SMEs. Keywords: non-financial reporting, corporate sustainability reporting, small and medium enterprises.
Data udostępnienia | 24 lis 2022, 14:27:16 |
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Data mod. | 24 lis 2022, 14:27:16 |
Dostęp | Publiczny |
Aktywnych wyświetleń | 0 |