Developing a sustainability report in a small to medium enterprise: process and consequences

Lorenzo Massa, Federica Farneti, Beatrice Scappini
  • Meditari Accountancy Research, April 2015, Emerald
  • DOI: 10.1108/medar-02-2014-0030

What is it about?

This study analyses the effects of implmenting a sustainability reporting (GRI framework) in an Italian SME

Why is it important?

It is important because : 1. there are few accademic articles focused on Sustainability reporting, in particular GRI 2. Sustainability reporting and non-financial reporting are becoming of increasing interest. Then it is important to be aware about effects of these tools, in order to implement them in the optimal way and for the right scope. 3. Rarely a SME invest in sustainability reporting, this add a new perspective to the actual researches on sustainability reporting.

Perspectives

Mrs Beatrice Scappini
Universita degli Studi di Bologna

This study is based on concrete actios and data done by on of the authors. This fact supports the reliability of the publication, in fact it studies real effects caused by the implementation of the sustainability reporting in a SME. It is a work well supported by previous researches and it opens the opportunity to analyse more deeply the sustainability reporting implementation in the SME sector.

Read Publication

http://dx.doi.org/10.1108/medar-02-2014-0030

The following have contributed to this page: Mrs Beatrice Scappini