Knowledge Agora

Title	Integrated Reporting - An Essential Tool For Sme Sustainability?
ID_Doc	66853
Authors	Robertson, F
Title	Integrated Reporting - An Essential Tool For Sme Sustainability?
Year	2021
Published
Abstract	Purpose: This paper aims to understand the relevance of the concept of integrated reporting () to small and medium-sized enterprises (SMEs). Methodology/approach: The literature reviewed is from a wide range of reputable business reports, government or governmental bodies as well as academic journal papers. Findings: The review has provided evidence of the relevance of to SMEs and highlights the advantages as well as difficulties relating to adoption. Further, although evidence suggested that over 40% of adopters globally are SMEs, current research on in SMEs is scant. Research limitations/implications (if applicable): This literature review has highlighted a need to investigate and SMEs more widely across more European countries across a wider range and number of SMEs to gain a wider understanding of and SMEs in a European context. Practical implications (if applicable): Research that highlights the increasing relevance and advantages of for SMEs could stimulate further adoption by SMEs. Social implications: While the individual impact of SMEs on global societal and environmental issues is small, their collective impact is believed to be considerable. creates the potential to significantly improve the long-term health of corporations and the external environment they impact through consideration of the three indivisible and integrated dimensions of sustainable development: the economy, the society and the environment. Originality/value of paper: To the author's knowledge, this is the first literature review in this field, thus providing an overview of the issue, which can inform future research.
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