... perspective, this study contributes to the literature on SMEs and climate change reporting as specific non-financial disclosure domains. From a managerial perspective, the study provides an initial insight into the climate change topics, promoting the best of knowledge on the themes that listed SMEs must...

... specifically, three areas have been investigated: (1) factors motivating the development of non-financial disclosure practices; (2) the rationale behind the organization’s decision to include specific topics; and (3) the future perspective on the future of non-financial disclosure within the specific sector...