...Candida Bussoli; Danilo Conte; Ilenia Fraccalvieri; Vitiana L'Abate Purpose Sustainability reporting ( SR ) in Cooperative Credit Banks (CCBs) plays a pivotal role in enhancing transparency, building stakeholder trust and aligning cooperative values with broader sustainability objectives...

...Alinda Kokkinou Purpose The Corporate Sustainability Reporting Directive ( CSRD ) requires organizations to develop the capability to collect, process and report extensive sustainability data electronically. Drawing on Organizational Information Processing Theory and Dynamic Capability Theory...

...P. Sivaiah; A. Vinodan Purpose How can small and medium-sized enterprises (SMEs) effectively digitalize their sustainability reporting processes through a structured, maturity-based adoption model? The purpose of this study is to provide a clear roadmap for advancing sustainability reporting...

...Tomasz Braun Purpose This study aims to explore the role of small and medium-sized enterprises (SMEs) in the evolving landscape of sustainability reporting within the European Union ( EU ). It focuses on the indirect but significant implications of the Corporate Sustainability Reporting Directive...

...Patricia Milanés-Montero; Ana Fialho; Leonor Fernandes Ferreira; Esteban Pérez-Calderón Purpose This paper aims to enhance the understanding of the readiness of listed small and medium-sized enterprises (LSMEs) for the adoption of the forthcoming European Sustainability Reporting Standards...

...Melinda Timea Fülöp; Dan Ioan Topor Purpose This study aims to examine the impact of digital transformation on the sustainability reporting of Romanian small- and medium-sized enterprises (SMEs), focusing on environmental sustainability objectives. Design/methodology/approach The hypotheses...

...Ginevra Degregori; Valerio Brescia; Davide Calandra; Silvana Secinaro Purpose This study aims to explore the integration of digital technologies in sustainability reporting practices for small and medium-sized enterprises (SMEs) through the approach adopted by an Italian cooperative bank committed...

...Acheampong Owusu; Tauringana Venancio; Nicholas Asare Purpose The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana. Design/methodology/approach...

... strategy to decrease a legitimacy gap. Traditional financial reporting is not in the position to satisfy the complex information needs of different stakeholders. Stand-alone sustainability reporting, as a complement to financial reports, is a major step toward reaching legitimacy (Fernando and Lawrence...

...Manish Bansal; Taab Ahmad Samad; Hajam Abid Bashir Purpose This study aims to provide a convincing argument behind the mixed findings on the association between sustainability reporting and firm performance by investigating the possibility of a non-linear relationship through a threshold model...

...Aparna Bhatia; Siya Tuli Purpose This paper aims to investigate and compare the sustainability reporting practices of companies in developing nations (BRIC) with those in the developed economies (the UK and USA) as per GRI framework. Design/methodology/approach Content analysis has been...