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SMEs and : An Introduction

In: Development of Integrated Reporting in the SME Sector

Author

Listed:
  • Luca Brusati

    (Udine University)

  • Caterina Fuso

    (Deloitte Tax & Consulting)

  • Andrea Garlatti

    (Udine University)

Abstract

The evolving nature of economic activity entails that traditional accounting standards are no longer suitable to provide a comprehensive understanding of how companies create value: for this reason, more and more countries require that companies provide “non-financial” information as well. This requirement poses specific challenges to SMEs. This chapter focuses on the opportunities offered to SMEs by integrated reporting ( ) and introduces the country case studies featured in the following chapters by presenting a literature review on the impact of institutional environments on non-financial reporting practices.

Suggested Citation

  • Luca Brusati & Caterina Fuso & Andrea Garlatti, 2021. "SMEs and : An Introduction," CSR, Sustainability, Ethics & Governance, in: Joanna Dyczkowska & Andrea Szirmai Madarasine & Adriana Tiron-Tudor (ed.), Development of Integrated Reporting in the SME Sector, pages 1-19, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-81903-3_1
    DOI: 10.1007/978-3-030-81903-3_1
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