Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting?

Pages: 95 - 121
Published: Jan 1, 2019
Abstract
The chapter addresses the issue of IR implementation and diffusion within SMEs. Among the emerging literature focused on IR, both theoretical arguments and empirical research are almost entirely absent concerning small and medium-sized enterprises. In order to enrich a still under-investigated topic, this work attempts to provide insights and discuss the reasons that can lead an SME to adopt IR and the possible way to reach this goal. After...
Paper Details
Title
Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting?
Published Date
Jan 1, 2019
Pages
95 - 121
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