Mara Del Baldo

TL;DR: In this article, the authors investigated the relationship between social engagement, social statements and governance of SMEs and found that the diffusion of CSR is tied above all to the entrepreneur's values and orientation and to the company embeddedness to the local socio-economic environment.

TL;DR: In this paper, the authors investigated the relationship between social engagement, social statements and governance of SMEs and found that the diffusion of CSR is tied above all to the entrepreneur's values and orientation and to the company embeddedness to the local socio-economic environment.

TL;DR: In this paper, the authors investigate how the shift from voluntary to mandatory non-financial information started by the European Union (EU) Directive 95/2014 may influence corporate practices and present a paradigmatic case study to highlight relevant changes in reporting strategy and corporate governance adopted by an Italian listed company that never disclosed sustainability information before the transposition of the EU Directive into the Legislative Decree 254/2016.

TL;DR: In this article, a case-based analysis on seven small and medium-sized Italian-certified Benefit Corporations is presented, focusing on the performance measurement and reporting systems that are adopted by SMEs that are also benefit Corporations, and investigates whether benefit impact assessment indicators integrate into an overall sustainability performance management system.

TL;DR: In this paper, the authors discuss the most critical aspects relative to the "usability" of the International Integrated Reporting Council (IIRC) Framework faced by small and medium-sized enterprises (SMEs) in releasing the integrated report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to their needs and features.