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

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.

Sustainability performance disclosure and family businesses: a perspective article

“…In Figure 1 these drivers have been distinguished between (e.g. Dienes et al, 2016;Hahn and K€ uhnen, 2013;Galli et al, 2023): (1) the macro-level ones (e.g. Corporate Social Responsibility Directive (CSRD) for the European context), ( 2) the meso-level ones (e.g.…”

“…Future research can focus on understanding the motivations behind "greenhushing" and developing strategies to mitigate it. This may involve exploring how family firms can strike a balance between preserving their confidentiality and contributing to the broader sustainability discourse (Galli et al, 2023) as also proposed in this framework in Figure 1. This discussion could advance the literature with respect to "the reason why' family firms should have more exposure with respect to this disclosure of demonstrable efforts undertaken.…”

A Bibliometrik Analysis of Crowdfunding in Smes : A Decade Study Based on Sopus Scientific Mapping

“…There are several types of Crowdfunding (Ribeiro-Navarrete et al, 2021;Xu & Ge, 2017). Based on the findings of Lambert and Schwienbacher (Al-Mulla et al, 2022;Galli et al, 2023) ), categorize firstCrowdfunding Donation based which is donation based because there is no reward in a physical or financial form, which is referred to as stock Crowdfunding. Secondly, called passive investment with high risk offers some form of reward to attract investors, owners crowdfunding This only focuses on raising capital but does not use other potential sources of support crowdfunding(Amoozad Mahdiraji et al, 2023;Astuti et al, 2021;Bagheri et al, 2019).…”