IDEAS home Printed from https://ideas.repec.org/a/cup/jomorg/v30y2024i3p600-622_10.html
   My bibliography  Save this article

Non-financial reporting and SMEs: A systematic review, research agenda, and novel conceptualization

Author

Listed:
  • Lisi, Silvia
  • Mignacca, Benito
  • Grimaldi, Michele

Abstract

Policymakers, academics, and practitioners are increasingly discussing non-financial reporting (NFR) initiatives, i.e., reporting initiatives that are related to environmental and social matters. The implementation of NFR initiatives in the context of small and medium-sized enterprises (SMEs) is a key topic. Based on a systematic literature review, this article first synthesizes what we know about the mechanisms underlying NFR initiatives implemented by SMEs. A thematic analysis led to the identification and examination of drivers, enabling factors, and challenges for NFR initiatives. Relevant drivers include legitimacy-based motivations, competitive advantage, and stakeholder engagement. Enabling factors include specific guidelines and tools for NFR. Lack of capabilities and lack of standardization are significant challenges. Second, drawing on the thematic analysis and on what we do not know about NFR in the context of SMEs, a novel conceptualization of NFR as a process characterized by three main phases is presented. Last, this article suggests future research opportunities.

Suggested Citation

  • Lisi, Silvia & Mignacca, Benito & Grimaldi, Michele, 2024. "Non-financial reporting and SMEs: A systematic review, research agenda, and novel conceptualization," Journal of Management & Organization, Cambridge University Press, vol. 30(3), pages 600-622, May.
  • Handle: RePEc:cup:jomorg:v:30:y:2024:i:3:p:600-622_10
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S1833367223000433/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cup:jomorg:v:30:y:2024:i:3:p:600-622_10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/jmo .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.