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##plugins.generic.dates.accepted## 2024-04-15
##plugins.generic.dates.published## 2024-08-22
Abstract
Scopo. L'obiettivo della ricerca è analizzare lo stato dell'arte del dibattito sulle pratiche di rendicontazione della sostenibilità adattate specificamente alle PMI.
Disegno/metodologia/approccio. Abbiamo applicato un'analisi sistematica della letteratura utilizzando Scopus e Web of Science come principali banche dati per la ricerca degli studi. Il campione iniziale era composto da 85 articoli. Dopo il processo di screening, abbiamo selezionato un campione finale di 33 articoli che abbiamo analizzato sotto la lente di Alvesson e Deetz (2000), fornendo approfondimenti, critiche e ridefinizioni trasformative.
Risultati. Abbiamo individuato tre aree di ricerca: (i) IR e PMI; (ii) CSR reporting e PMI; (iii) SDGs reporting, economia circolare e PMI. I nostri risultati evidenziano i pro e i contro dell'adozione di questi modelli di rendicontazione della sostenibilità da parte delle PMI, offrendo criticità e strade future.
Implicazioni pratiche e sociali. Questo studio fornisce implicazioni sia teoriche che pratiche. Le implicazioni teoriche si riferiscono al suo contributo all'avanzamento del campo di ricerca, fornendo spunti preziosi per indagini future. Da un punto di vista pratico, questo studio può fungere da catalizzatore per i manager delle PMI affinché abbraccino i modelli di rendicontazione della sostenibilità.
Originalità dello studio. L'originalità di questo studio deriva dal fatto che per la prima volta si è cercato di capire quali siano le pratiche di rendicontazione della sostenibilità nelle PMI. Questo lavoro è rivolto alle comunità accademiche e pratiche.
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