arbiter
JournalsPricingAccount

Evaluating sustainability reporting in SMEs: insights from an ethical cooperative bank’s approach

Ginevra Degregori et al.

Journal of Global Responsibility2025https://doi.org/10.1108/jgr-10-2024-0197article
AJG 1ABDC C
Weight
0.54

What the paper says

Purpose This study aims to explore the integration of digital technologies in sustainability reporting practices for small and medium-sized enterprises (SMEs) through the approach adopted by an Italian cooperative bank committed to ethical finance. It employs a dual evaluation framework combining traditional financial assessments with rigorous socio-environmental evaluations (VSA, Value and Sustainability Assessment) to ensure SMEs meet high social and environmental responsibility standards. Design/methodology/approach The study employs a mixed method, joining a qualitative case study and a quantitative correlation analysis. Studying data from 3,431 socio-environmental questionnaires and semistructured interviews with key bank figures and their correlation. It highlights the role of Artificial Intelligence (AI)-driven Environmental, Social and Governance (ESG) rating systems and automated social reports in providing real-time socio-environmental performance assessments and aligning SMEs with Sustainable Development Goals (SDGs). Findings The results demonstrate a correlation between higher ESG scores and a lower probability of default (PD), showcasing the financial benefits of ESG practices. Trained social assessors and digital tools enhance transparency, accountability and decision-making for SMEs. Originality/value This study advances the literature on ESG integration and digital transformation by emphasizing the practical impact of AI tools on SMEs’ sustainability reporting. It uniquely examines the link between ESG performance and financial stability.

9 citations

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1108/jgr-10-2024-0197

Or copy a formatted citation

@article{ginevra2025,
  title        = {{Evaluating sustainability reporting in SMEs: insights from an ethical cooperative bank’s approach}},
  author       = {Ginevra Degregori et al.},
  journal      = {Journal of Global Responsibility},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/jgr-10-2024-0197},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Evaluating sustainability reporting in SMEs: insights from an ethical cooperative bank’s approach

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.54

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.52 × 0.4 = 0.21
M · momentum0.72 × 0.15 = 0.11
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.