Environmental Disclosure in Italian SMEs: A Theory of Planned Behavior Approach

Edoardo Crocco and Adrian Zicari ()
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Edoardo Crocco: Università degli Studi di Torino
Adrian Zicari: ESSEC Business School

A chapter in Cooperation in Value-Creating Networks, 2024, pp 37-60 from Springer

Abstract: Abstract Environmental Responsibility (ER) has become a key consideration for firms, not only large firms but also small and middle-sized enterprises (SMEs). Many studies have recently explored several aspects of ER in SMEs, particularly their disclosure of ER information. However, there is a dearth of research about factors influencing ER disclosures in SMEs, how they influence ER disclosure, and with what degree of intensity they do so. These issues are important, as the cumulative environmental impact of many SMEs can be highly relevant, particularly for Italy, whose economy is largely based on a network of countless SMEs. This study adopts the Theory of Planned Behavior (TPB) framework, created by the social psychologist Icek Ajzen. Our research applies a mixed-methods (QUAL → quan) approach, first conducting 43 interviews with 19 distinct Italian SMEs. The data from those interviews supports our second step, a subsequent quantitative study applying partial least squares structural equation modeling (PLS-SEM). As a consequence, we provide further empirical validation of the TPB theoretical framework, this time in the context of ER disclosure for Italian SMEs, casting light on the factors that influence ER disclosure in SMEs. This study also provides entrepreneurs, managers, policymakers, and decision-makers with useful insights into the topic of ER disclosure in SMEs.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:recchp:978-3-031-50718-2_3

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DOI: 10.1007/978-3-031-50718-2_3

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