Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis
Autor
Guerrero Baena, María Dolores
Castilla-Polo, Francisca
Rodríguez Gutiérrez, Pablo
Editor
WileyFecha
2024Materia
CEO lettersInterviews
Motivations
Small and medium-sized enterprises
Social and environmental reporting
METS:
Mostrar el registro METSPREMIS:
Mostrar el registro PREMISMetadatos
Mostrar el registro completo del ítemResumen
This study aims to add to the knowledge on the motivations driving SMEs in Spain to
engage in voluntary social and environmental reporting (SER). We apply inductive
content analysis to information sourced from interviews with SME owner-managers,
complemented with CEO letters. While the paper confirms that there are several co existing motivations for SER in SMEs, inconsistencies are identified between the
information disclosed in the two aforementioned sources. Overall, stakeholder
engagement seems to be the most important motivation for reporting. Contrary to
what the literature to date has shown about the relevance of SME owner-managers'
personal values when it comes to disclosing social and environmental information,
our findings suggest that individual beliefs and values are not the main factor driving
SER. Results also show industry and firm size are determinants of motivations for
SER. The study thus contributes to the literature on this underexplored topic by pro viding insights into the motivations for SER in SMEs. An understanding of these moti vations is pivotal to help policymakers focus their efforts on implementing
appropriate institutional reforms in this emerging field.