Event Dime
ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links [version 1; peer review: awaiting peer review]
Family & Kids
- When:
- May 19, 2026 ยท 12:19 PM
- Source:
- F1000Research
Background Small and medium enterprises constitute the overwhelming majority of global economic activity, yet their engagement with environmental, social, and governance reporting remains fragmented, inconsistent, and poorly understood relative to their large-cap counterparts. This study synthesizes the fragmented academic discourse on environmental, social, and governance (ESG) disclosure practices within small and medium enterprises (SMEs), contrasting their engagement with that of large-cap c