SMEs and: An Introduction

Luca Brusati (), Caterina Fuso () and Andrea Garlatti ()
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Luca Brusati: Udine University
Caterina Fuso: Deloitte Tax & Consulting
Andrea Garlatti: Udine University

A chapter in Development of Integrated Reporting in the SME Sector, 2021, pp 1-19 from Springer

Abstract: Abstract The evolving nature of economic activity entails that traditional accounting standards are no longer suitable to provide a comprehensive understanding of how companies create value: for this reason, more and more countries require that companies provide “non-financial” information as well. This requirement poses specific challenges to SMEs. This chapter focuses on the opportunities offered to SMEs by integrated reporting ( ) and introduces the country case studies featured in the following chapters by presenting a literature review on the impact of institutional environments on non-financial reporting practices.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-81903-3_1

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DOI: 10.1007/978-3-030-81903-3_1

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