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- W4366717077 abstract "Abstract The main aim of this paper is to provide insights into how the business case for sustainability reporting (SR) in SMEs is perceived by two groups of experts (consultants and academics). In particular, we examine how these two groups prioritize a set of costs and benefits associated with this type of reporting. The study draws on the best–worst method, a multicriteria decision‐making technique. Interviews were conducted with consultants and academics to gather detailed information about their perceptions regarding the costs and benefits that may be derived from the implementation of SR in SMEs. Consultants identified “competitive advantage” and “reputation and legitimacy” as the most relevant potential benefits of implementing SR in SMEs, while academics identified the “economic cost” as the most important criterion to be considered in the decision‐making process. Experts' perceptions of the business case for sustainability may encourage nonreporting SMEs to engage in sustainability. The identified gap between consultants and academics in the prioritization of costs and benefits is especially relevant to the emerging field of SR in SMEs. The study addresses an important topic from across the social and environmental accounting literature, the business case for SR in SMEs." @default.
- W4366717077 created "2023-04-24" @default.
- W4366717077 creator A5061109884 @default.
- W4366717077 creator A5091461838 @default.
- W4366717077 date "2023-04-14" @default.
- W4366717077 modified "2023-09-27" @default.
- W4366717077 title "The business case for sustainability reporting in <scp>SMEs</scp>: consultants' and academics' perceptions" @default.
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