Arena, Marika; Azzone, Giovanni - In: Journal of Small Business and Enterprise Development 19 (2012) 4, pp. 669-686
in initiating sustainability reporting, proposing a “general” process for identifying a standard set of key … sustainability indicators, that is specifically tailored on SMEs characteristics. Design/methodology/approach – The paper moves from … the analysis of the existing international frameworks for sustainability reporting, and it discusses the main motivations …