Development of Integrated Reporting in the SME Sector: Case Studies from European Countries
English | 2021 | ISBN: 3030819027 | 199 Pages | PDF | 7 MB
English | 2021 | ISBN: 3030819027 | 199 Pages | PDF | 7 MB
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.