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What are the main drivers of SMEs? production of sustainability reports?

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Abstract

This study aims to deepen our understanding of the theoretical frameworks that underlie SMEs' disclosure of sustainability information. Qualitative empirical research was conducted on SMEs that proactively engage in sustainability reporting. To identify the key drivers, interviews were conducted with a sample of Spanish SMEs, and the reasons for sustainability reporting provided by informants were ranked by frequency. Our findings indicate that stakeholder theory holds a prominent position, closely followed by legitimacy theory and the resource-based view. This ranking reveals a mixture of external and internal drivers, contributing to the existing literature by emphasizing the predominance of management factors over sociological arguments in favor of sustainability reporting in SMEs. Regulators, practitioners, and academics can benefit from these findings to better understand the decision-making processes of SMEs regarding sustainability reporting practices, while accounting for their relationships in the contexts in which they operate.

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  • Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024. "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 8(1), pages 617-617, May.
    • Handle: RePEc:aaz:sbir01:v:8:y:2024:i:1:p:e617
    DOI: 10.26784/sbir.v8i1.617
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    References listed on IDEAS

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    1. Dominik Dienes & Remmer Sassen & Jasmin Fischer, 2016. "What are the drivers of sustainability reporting? A systematic review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 154-189, May.
    2. Stevie Dobbs & Chris van Staden, 2016. "Motivations for corporate social and environmental reporting: New Zealand evidence," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(3), pages 449-472, September.
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    More about this item

    Keywords

    SMEs; sustainability; theories; drivers; reporting; interview; discourse;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics

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