What is it about?
This study analyses the effects of implmenting a sustainability reporting (GRI framework) in an Italian SME
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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
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.
Mrs Beatrice Scappini
Universita degli Studi di Bologna
Read the Original
This page is a summary of: Developing a sustainability report in a small to medium enterprise: process and consequences, Meditari Accountancy Research, April 2015, Emerald,
DOI: 10.1108/medar-02-2014-0030.
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