Special Issue "Connecting Environmental, Social and Governance (ESG) aspects with value creation in small and medium-sized enterprises"
The urgency of tackling climate change and the significant environmental, social and economic problems connected to them requires small and medium-sized enterprises to rethink traditional business models and to be keen on new approaches to business management and reporting, adopitng a CSR approach. Based on the above, we invite contributions that offer theoretical reflections on SMEs’ commitment toward sustainability and/or practical solutions to overcome SMEs’ barriers in adopting and reporting CSR. Contributions that focus on the intersection of sustainability, circular economy, value creation, and decision making are highly welcome. Submissions are welcome from a wide range of theoretical, methodological, and empirical approaches. Possible themes include (but are not limited to):
- Voluntary or mandatory reporting on social and environmental issues for SMEs
- Integrated reporting, CSR reporting and SDGs reporting for SMEs
- Organizational changes and information systems transformation to support sustainable strategies and ESG performance measurement
- Climate change challenges for SMEs
- Small and medium-sized benefit corporations
- Education for sustainability
- Sustainable business models in SMEs
- Circular economy practices in SMEs
- Sustainable entrepreneurship
- Sustainable finance for SMEs/financing the green transition
- Assessing sustainability risks and bank lending toward SMEs
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