Sustainability performance and sustainability reporting in SMEs: a love affair or a fight?

Davide Galli, Riccardo Torelli and Andrea Caccialanza

Journal of Management & Organization, 2024, vol. 30, issue 3, 574-599

Abstract: This research aims to analyse the links and potential limiting and supporting factors between sustainability actions and sustainability reporting. Comparing companies involved in sustainability actions and those whose reporting practices lack a formal reporting system, this analysis focuses on Italian small and medium-sized enterprises (SMEs) in the meat and cured meat industry, identifying the perspective (formative) that links sustainability action to communication in these SMEs. The qualitative interpretative approach, based on semistructured interviews, highlights the relevant strengths and weaknesses concerning substantive sustainability actions and the effect of communication on them, providing implications for international and sectoral policies and management choices. Filling a gap in the SME literature concerning their approaches to sustainability reporting and action (and the relationship thereof), this study also introduces, as a widely used practice, ‘greenhushing’, i.e., the deliberate absence of or limited communication on effectively implemented sustainability practices or their salient results.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:cup:jomorg:v:30:y:2024:i:3:p:574-599_9

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