Italian small and medium-sized enterprises (SMEs) are adapting their sustainability reporting systems in response to the requirements set out by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), with a specific focus on climate-related disclosure. In this way, this study aims to analyze the extent to which such companies are responding.
Italian listed SMEs and corporate sustainability reporting directive: an exploratory content analysis focused on climate change
Modaffari Giuseppe
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2025-01-01
Abstract
Italian small and medium-sized enterprises (SMEs) are adapting their sustainability reporting systems in response to the requirements set out by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), with a specific focus on climate-related disclosure. In this way, this study aims to analyze the extent to which such companies are responding.File in questo prodotto:
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