SMEs and: Evidence from Italy

Luca Brusati (), Caterina Fuso () and Andrea Garlatti ()
Additional contact information
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 71-102 from Springer

Abstract: Abstract Italy has a long-standing tradition of non-financial reporting, which represents an ideal background for the introduction of . Following an overview of the financial and non-financial reporting obligations Italian SMEs are subject to, the chapter describes briefly the status of among large Italian firms and then presents a multiple case study analysing the experience with of three Italian SMEs, Monnalisa, Dellas and Stafer. By triangulating a literature review, documental analysis and semi-structured interviews this multiple case study allows to appreciate the challenges that these SMEs faced when introducing and the levers that allowed them to succeed.

Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-81903-3_4

Ordering information: This item can be ordered from
http://www.springer.com/9783030819033

DOI: 10.1007/978-3-030-81903-3_4

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().