Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels DOI
Andrea Cardoni, Евгения Киселева

Business Strategy and the Environment, Год журнала: 2024, Номер unknown

Опубликована: Ноя. 10, 2024

Abstract This paper evaluates the influencing factors and disparities between web‐based annual report channels for environmental, social governance (ESG) disclosures by small medium‐sized enterprises (SMEs). In contrast to prevalent use of case‐studies in context SMEs, a quantitative study was conducted performing content analysis websites reports 100 manufacturing SMEs Italy. Based on collected evidence, exhibited higher level compared reports. These disclosure appear be independent each other, with financial resources significantly quality (i.e. profitability as proxy) size impacting information available turnover proxy). Both may explained resource‐based view, while agency characteristics (such having Big Four external auditor or board size) have relevant effect overall voluntary ESG score.

Язык: Английский

What is the focus of energy supply chain relationship management during geopolitical risks? Evidence from the stock market based on transaction cost economics DOI
Shizhen Bai, Hao He, Chunjia Han

и другие.

Energy Economics, Год журнала: 2025, Номер unknown, С. 108629 - 108629

Опубликована: Май 1, 2025

Язык: Английский

Процитировано

0

Which sustainable business model archetypes are more prevalent? An analysis of small and medium-sized enterprises DOI Creative Commons
Marney Beard, Maria Rosa De Giacomo

Journal of Cleaner Production, Год журнала: 2025, Номер unknown, С. 145240 - 145240

Опубликована: Март 1, 2025

Язык: Английский

Процитировано

0

IT‐Enabled Organisational Transformation and Green Employment Growth in Microfirms DOI Creative Commons
Pelin Demirel, Effie Kesidou, Gamze Öztürk Danışman

и другие.

Business Strategy and the Environment, Год журнала: 2025, Номер unknown

Опубликована: Март 10, 2025

ABSTRACT In this paper, we explore whether IT‐enabled organisational transformation (ITOT) moderates the relationship between eco‐innovation and growth performance of microfirms. Our framework conceptualises ITOT in microfirms as a multistage process that includes: (i) setting digitalisation strategy , (ii) adopting advanced information systems technology (IST) artefacts (iii) developing in‐house digital resources capabilities . The analysis sample 5015 from 39 countries indicates eco‐innovations boost firm when coupled with formalised strategy, adoption IST (e.g., technologies characterise Industry 4.0) These findings contribute to growing literature by highlighting essential role processes play enabling sustainability‐led pathways for paper advocates viability benefits twin ecological showcases potential an economically successful net‐zero transition embraces

Язык: Английский

Процитировано

0

Advancing sustainable entrepreneurship to achieve sustainable development goals (SDGs): current trends and future directions DOI

Navdeep Kaur,

Aastha Verma, Rajeev Kumra

и другие.

Management Review Quarterly, Год журнала: 2025, Номер unknown

Опубликована: Май 12, 2025

Процитировано

0

Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels DOI
Andrea Cardoni, Евгения Киселева

Business Strategy and the Environment, Год журнала: 2024, Номер unknown

Опубликована: Ноя. 10, 2024

Abstract This paper evaluates the influencing factors and disparities between web‐based annual report channels for environmental, social governance (ESG) disclosures by small medium‐sized enterprises (SMEs). In contrast to prevalent use of case‐studies in context SMEs, a quantitative study was conducted performing content analysis websites reports 100 manufacturing SMEs Italy. Based on collected evidence, exhibited higher level compared reports. These disclosure appear be independent each other, with financial resources significantly quality (i.e. profitability as proxy) size impacting information available turnover proxy). Both may explained resource‐based view, while agency characteristics (such having Big Four external auditor or board size) have relevant effect overall voluntary ESG score.

Язык: Английский

Процитировано

2