| Autor: |
Guerrero‐Baena, M. Dolores, Castilla‐Polo, Francisca, Rodríguez‐Gutiérrez, Pablo |
| Předmět: |
|
| Zdroj: |
Business Strategy & the Environment (John Wiley & Sons, Inc); Jul2024, Vol. 33 Issue 5, p4130-4144, 15p |
| Abstrakt: |
This study aims to add to the knowledge on the motivations driving SMEs in Spain to engage in voluntary social and environmental reporting (SER). We apply inductive content analysis to information sourced from interviews with SME owner‐managers, complemented with CEO letters. While the paper confirms that there are several co‐existing motivations for SER in SMEs, inconsistencies are identified between the information disclosed in the two aforementioned sources. Overall, stakeholder engagement seems to be the most important motivation for reporting. Contrary to what the literature to date has shown about the relevance of SME owner‐managers' personal values when it comes to disclosing social and environmental information, our findings suggest that individual beliefs and values are not the main factor driving SER. Results also show industry and firm size are determinants of motivations for SER. The study thus contributes to the literature on this underexplored topic by providing insights into the motivations for SER in SMEs. An understanding of these motivations is pivotal to help policymakers focus their efforts on implementing appropriate institutional reforms in this emerging field. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
Plný text