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Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

Filippo Cavaliere et al.

Corporate Social Responsibility and Environmental Management2026https://doi.org/10.1002/csr.70401article
AJG 1ABDC C
Weight
0.37

What the paper says

ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization. Based on qualitative data from semi‐structured interviews with senior managers from Italian SMEs, the findings identify persistent structural limitations, including insufficient internal resources, lack of technical expertise, and high reliance on external consultants. The results highlight divergent motivations for reporting, ranging from the trickle‐down effect to intrinsic strategic commitment, as well as concerns about reputational risks such as greenwashing. Despite emerging regulatory attention, SMEs have historically played a limited role in standard‐setting processes, and existing sustainability reporting frameworks often lack guidance suited to their organizational scale and complexity. Our study suggests the need for inclusive, context‐sensitive approaches to standardization and targeted capacity‐building initiatives. It offers practical recommendations for policymakers and stakeholders seeking to enhance SMEs' participation and improve the effectiveness of sustainability reporting frameworks across diverse business environments.

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https://doi.org/https://doi.org/10.1002/csr.70401

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@article{filippo2026,
  title        = {{Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises}},
  author       = {Filippo Cavaliere et al.},
  journal      = {Corporate Social Responsibility and Environmental Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/csr.70401},
}

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Evidence weight

0.37

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

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
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.