Business Ethics the Environment & Responsibility,
Год журнала:
2024,
Номер
unknown
Опубликована: Авг. 23, 2024
Abstract
This
paper
explores
the
sustainability
reporting
practices
of
listed
small‐
and
medium‐sized
enterprises
(SMEs)
in
context
Corporate
Sustainability
Reporting
Directive
(CSRD).
Utilizing
institutional
theory
as
a
framework,
this
study
employs
dynamic
panel
data
logistic
regressions
to
investigate
how
these
SMEs
respond
isomorphic
pressures.
The
findings
reveal
significant
presence
mimetic
isomorphism,
where
companies
tend
imitate
behaviours
all
companies,
not
just
those
their
direct
SME
competitors.
Interestingly,
also
finds
that
geographical
factors
do
significantly
influence
SMEs.
research
makes
notable
contribution
ongoing
discussion
about
mandatory
Europe,
being
one
first
in‐depth
analyses
European‐listed
are
adapting
new
regulations.
Accounting in Europe,
Год журнала:
2023,
Номер
21(2), С. 176 - 211
Опубликована: Дек. 12, 2023
This
review
systematically
investigates
the
body
of
scientific
knowledge
on
value
relevance
in
accounting
and
reporting
fields
through
a
mixed
method
integrating
bibliometric
systematic
literature
(SLR)
instruments.
A
dataset
918
journal
articles
published
from
1996
to
2020
was
identified
processed
by
combining
different
Findings
highlight
most
influential
articles,
journals,
authors
countries
relevant
thematic
clusters:
IFRS
introduction
data;
Capital
market,
earnings
equity
book
values;
intangibles
non-financial
information;
Fair
goodwill.
The
main
insights
contributions
were
discussed
for
each
cluster.
Promising
research
areas
future
opportunities
also
outlined.
To
best
authors'
knowledge,
this
is
first
study
that
integrates
SLR
instruments
provide
comprehensive
outlook
debate
originating
research.
Business Strategy and the Environment,
Год журнала:
2023,
Номер
33(2), С. 1040 - 1050
Опубликована: Авг. 16, 2023
Abstract
Building
on
the
contingency
theory,
paper
aims
to
shed
light
contribution
provided
by
technological
innovation
sustainability
reporting
quality.
A
fuzzy
expert
system
(FES)
was
developed
evaluate
cumulative
effects
related
adoption
of
digital
devices
in
practices.
The
analysis
underlined
enabling
role
covered
Sustainable
Enterprise
Resources
Planning
(S‐ERP)
systems
processes.
In
detail,
we
found
that
disclosure
environmental
information
using
platforms
can
lead
analysts
a
more
accurate
evaluation.
Journal of Cleaner Production,
Год журнала:
2023,
Номер
414, С. 137520 - 137520
Опубликована: Май 17, 2023
The
existing
literature
agrees
that
companies'
sustainability
concerns
are
related
to
stakeholders'
awareness.
However,
these
studies
disagree
on
how
this
relationship
occurs.
Some
suggest
companies
strategically
decide
be
more
sustainable,
expecting
recognition
of
their
efforts
will
generate
competitive
advantage
(inside-out
perspective).
others
awareness
(and
actions)
increases
only
in
response
stakeholder
requests
(outside-in
Each
perspective
offers
different
views
much
stakeholders
should
trust
the
available
information
sources
about
performance—what
say
(e.g.,
reports)
and
what
ESG
ratings
present—because
obtaining
direct
do
may
difficult
for
external
stakeholders.
In
exploring
theories
support
each
other,
we
strong
structuration
theory
as
a
helpful
tool
integrating
inside-out
outside-in
perspectives.
We
argue
perspectives
complementaries
instead
opposites,
propose
framework
approach
empirical
settings,
apply
said
analyze
Cerrado
Manifesto
case,
zero-deforestation
initiative
led
by
private
organizations,
mainly
European,
Brazilian
biome.
Using
sources,
SmartPLS
4.0.9.2
test
between
say,
do,
they
additionally
investigating
influence
social
pressure,
institutional
environment,
controversies
around
companies.
results
show
no
manifesto-signing
(what
do),
but
an
indirect
effect
through
reporting
say).
A
positive
was
found
rating
reporting,
manifesto-signing.
Significant
relationships
were
pressure
received
construct
both
reporting.
proposed
framework,
perspectives,
explains
company's
Business Ethics the Environment & Responsibility,
Год журнала:
2024,
Номер
unknown
Опубликована: Авг. 23, 2024
Abstract
This
paper
explores
the
sustainability
reporting
practices
of
listed
small‐
and
medium‐sized
enterprises
(SMEs)
in
context
Corporate
Sustainability
Reporting
Directive
(CSRD).
Utilizing
institutional
theory
as
a
framework,
this
study
employs
dynamic
panel
data
logistic
regressions
to
investigate
how
these
SMEs
respond
isomorphic
pressures.
The
findings
reveal
significant
presence
mimetic
isomorphism,
where
companies
tend
imitate
behaviours
all
companies,
not
just
those
their
direct
SME
competitors.
Interestingly,
also
finds
that
geographical
factors
do
significantly
influence
SMEs.
research
makes
notable
contribution
ongoing
discussion
about
mandatory
Europe,
being
one
first
in‐depth
analyses
European‐listed
are
adapting
new
regulations.
