...Riccardo Santoni Purpose This paper aims to investigate how small and medium enterprises (SMEs) can transform internal tensions between financial and impact priorities into strategic drivers of sustainability. It explores how dissonant managerial perspectives shape internal double materiality...

...Dinuja Perera; Parmod Chand; Rajni Mala Purpose The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification...

...) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME). Design/methodology/approach Through a case study in a waste disposal firm, this paper examines the influence of cognitive...

... Publishing Limited Licensed re-use rights only Digitalisation represents an important opportunity for SMEs or, in other words, a fundamental factor to help them implement competitive strategies aimed at innovation, cost reduction and internationalization. This study aims to investigate...

...Nisansala Wijekoon; Grant Samkin; Umesh Sharma This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS...