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The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises

The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises

Marisa Agostini, Ericka Costa, Carlo Bagnoli
Copyright: © 2018 |Pages: 23
ISBN13: 9781522552673|ISBN10: 1522552677|EISBN13: 9781522552680
DOI: 10.4018/978-1-5225-5267-3.ch001
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MLA

Agostini, Marisa, et al. "The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises." Maintaining Sustainable Accounting Systems in Small Business, edited by Luísa Cagica Carvalho and Elisa Truant, IGI Global, 2018, pp. 1-23. https://doi.org/10.4018/978-1-5225-5267-3.ch001

APA

Agostini, M., Costa, E., & Bagnoli, C. (2018). The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises. In L. Carvalho & E. Truant (Eds.), Maintaining Sustainable Accounting Systems in Small Business (pp. 1-23). IGI Global. https://doi.org/10.4018/978-1-5225-5267-3.ch001

Chicago

Agostini, Marisa, Ericka Costa, and Carlo Bagnoli. "The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises." In Maintaining Sustainable Accounting Systems in Small Business, edited by Luísa Cagica Carvalho and Elisa Truant, 1-23. Hershey, PA: IGI Global, 2018. https://doi.org/10.4018/978-1-5225-5267-3.ch001

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Abstract

Small and medium enterprises (SMEs) have a prominent role in both the European and the Italian economies, but their approach towards corporate social responsibility (CSR) and sustainability is still underdeveloped. The reasons are mainly related to perceived low economic returns, lack of enforced compliance of the legislation, limited financial and practical support. In overcoming these problems, the role of small and medium practices (SMPs) can be determinant due to the relationship between SMEs and their (not only accounting) consultants. This chapter focuses on SMPs' role in promoting SMEs' initiatives and also considers the academic debate about their sustainability reporting. The investigation of this stream of research and the results of a web survey (involving SMPs in the Northeast of Italy) emphasize how SMPs can support SMEs' sustainable practices and reporting.

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