The State of Art About the Implementation of Social and Environmental Sustainability Drivers in Micro and Small Enterprise in an Italian Region

Maria-Gabriella Baldarelli (), Federica Balluchi (), Paolo Di Toma (), Katia Furlotti (), Arianna Lazzini (), Patrizia Petrolati () and Stefania Vignini ()
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Maria-Gabriella Baldarelli: University of Bologna
Federica Balluchi: University of Parma
Paolo Di Toma: University of Modena and Reggio Emilia
Katia Furlotti: University of Parma
Arianna Lazzini: University of Modena and Reggio Emilia
Patrizia Petrolati: University of Bologna
Stefania Vignini: University of Bologna

Chapter 7 in Accounting and Accountability for Social Inclusion, 2026, pp 109-138 from Springer

Abstract: Abstract This chapter shows the most significant results that emerged from empirical explorative research carried out on the territory of the Emilia-Romagna Region (Italy) and with the aim of analysing the sensitivity of micro and small enterprises with respect to sustainability issues, in its social and environmental dimensions. This sensitivity was “measured” by verifying the spreading of social responsibility practices in respect of the most relevant stakeholders for these categories of companies: employees, customers and suppliers, community, territory and institutions, environment.

Keywords: Awareness; Social sustainability; Drivers; Micro firms; Companies; Employees; Community; Territory; Institutions; Customers; Suppliers; Environmental sustainability; SDGs; Poverty; Sustainable development goals; Engagement; Social media; Communication; Stakeholder; Italy; Empirical study; Practices; Implementation; Tools; Adoption; Public authorities; NGOs; Local; Region; Fundamental interlocutors (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-032-09271-7_7

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DOI: 10.1007/978-3-032-09271-7_7

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