Issues

Advancing Sustainability Reporting in SMEs: Challenges and Opportunities in the Modern Landscape, Guest Editors: Giuseppe Nicolò, Nicola Raimo, Paolo Tartaglia Polcini and Filippo Vitolla

Guest editorial: Advancing sustainability reporting in SMEs: challenges and opportunities in the modern landscape

Giuseppe Nicolo’; Nicola Raimo; Paolo Tartaglia Polcini; Filippo Vitolla
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The digital transformation of SMEs: opportunities and challenges for sustainability reporting in Romania

Melinda Timea Fülöp; Dan Ioan Topor
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Digitalization in stages: advancing sustainability reporting in SMEs through a maturity-based adoption model

P. Sivaiah; A. Vinodan
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Measuring digital-sustainability readiness in industrial SMEs: a composite index and empirical evidence

Raffaele Trequattrini; Benedetta Cuozzo; Alberto Manzari; Maria Schimperna
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Driving sustainability: how FinTech transforms SDG performance in SMEs

Francesco Campanella; Luca Ferri; Luana Serino; Annamaria Zampella
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Corporate Sustainability Reporting Directive – engagement of SMEs into the EU multilevel sustainability enforcement system

Tomasz Braun
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Data analytic capability as an enabler of CSRD readiness: a moderated mediation analysis

Alinda Kokkinou
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Spanish SME companies’ readiness for European sustainability reporting standards compliance

Patricia Milanés-Montero; Ana Fialho; Leonor Fernandes Ferreira; Esteban Pérez-Calderón
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Evaluating sustainability reporting in SMEs: insights from an ethical cooperative bank’s approach

Ginevra Degregori; Valerio Brescia; Davide Calandra; Silvana Secinaro
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Overcoming barriers, unlocking benefits: sustainability reporting in cooperative credit banks – a case study analysis

Candida Bussoli; Danilo Conte; Ilenia Fraccalvieri; Vitiana L'Abate
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Unlocking growth: a bibliometric analysis of stakeholder engagement in SMEs

Lorenzo Ligorio; Fabio Caputo
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