... Sustainability reporting Double materiality Multiple case study Sustainability has become an essential factor for businesses seeking long-term success and resilience. As global awareness of environmental issues and social responsibility intensifies, companies are now expected to integrate sustainable...

... is integrated with decision making. Design/methodology/approach This research is based on a multiple case study. Three entrepreneurial SMEs based in the North-West of Italy were selected to obtain a heterogeneous sample. They operate in the manufacturing sector and they have different size and corporate...