| 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 |
|
| DOI |
10.1108/S2043-905920210000015004 |
| 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. |
| Author Keywords |
Integrated reporting; integrated thinking; sustainability; SMEs; value creation; sustainable development; literature review |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Book Citation Index – Social Sciences & Humanities (BKCI-SSH) |
| EID |
WOS:000871662100004 |
| WoS Category |
Environmental Studies; Management; Women's Studies |
| Research Area |
Environmental Sciences & Ecology; Business & Economics; Women's Studies |
| PDF |
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