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Purpose <p>This study investigates the sustainability reporting practices of small and medium-sized enterprises (SMEs) in Germany, addressing the existing research gap in corporate transparency literature that has predominantly focused on larger firms.</p> Methodology <p>The research analyzes nine sustainability reports from SMEs that conform to the European Union’s SME definition. A mixed-methods approach is employed, combining quantitative and qualitative techniques to assess the relationship between company characteristics (such as size and reporting experience), the choice of sustainability reporting standards, and the quality and transparency of disclosed information. Given the qualitative and exploratory nature of the study, the aim is not to produce statistically generalizable findings but rather to generate insights into early-stage practices, highlight recurring themes, and identify challenges specific to the SME segment.</p> Findings <p>The analysis reveals that larger SMEs and those with more reporting experience demonstrate higher-quality sustainability disclosures, particularly when using quantitative indicators. Firms adhering to the Global Reporting Initiative (GRI) framework produced reports of significantly greater quality and transparency than those without a standardized reporting basis. Reports lacking alignment with recognized standards exhibited notable deficiencies in both data quality and comparability.</p> Implications <p>The study highlights the pressing need for standardized sustainability reporting frameworks tailored to SMEs, which could enhance the consistency, credibility, and comparability of their disclosures. These findings can inform policymakers, standard-setting bodies, and SMEs themselves in the development and adoption of effective reporting practices.</p> Originality <p>This research provides novel insights into the sustainability reporting behaviors of German SMEs—an underrepresented group in current literature—offering empirical evidence that underscores the impact of both organizational size and the use of formal reporting standards on report quality. It establishes a foundation for further academic inquiry and practical advancement in SME sustainability transparency.</p>

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Small players, big impact? Unveiling practices and challenges of sustainability reporting by German SMEs

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年8月8日

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  • Clara Steidle,
  • Suzana Ostojic,
  • Sarina Achterfeldt,
  • Marzia Traverso

摘要

Purpose

This study investigates the sustainability reporting practices of small and medium-sized enterprises (SMEs) in Germany, addressing the existing research gap in corporate transparency literature that has predominantly focused on larger firms.

Methodology

The research analyzes nine sustainability reports from SMEs that conform to the European Union’s SME definition. A mixed-methods approach is employed, combining quantitative and qualitative techniques to assess the relationship between company characteristics (such as size and reporting experience), the choice of sustainability reporting standards, and the quality and transparency of disclosed information. Given the qualitative and exploratory nature of the study, the aim is not to produce statistically generalizable findings but rather to generate insights into early-stage practices, highlight recurring themes, and identify challenges specific to the SME segment.

Findings

The analysis reveals that larger SMEs and those with more reporting experience demonstrate higher-quality sustainability disclosures, particularly when using quantitative indicators. Firms adhering to the Global Reporting Initiative (GRI) framework produced reports of significantly greater quality and transparency than those without a standardized reporting basis. Reports lacking alignment with recognized standards exhibited notable deficiencies in both data quality and comparability.

Implications

The study highlights the pressing need for standardized sustainability reporting frameworks tailored to SMEs, which could enhance the consistency, credibility, and comparability of their disclosures. These findings can inform policymakers, standard-setting bodies, and SMEs themselves in the development and adoption of effective reporting practices.

Originality

This research provides novel insights into the sustainability reporting behaviors of German SMEs—an underrepresented group in current literature—offering empirical evidence that underscores the impact of both organizational size and the use of formal reporting standards on report quality. It establishes a foundation for further academic inquiry and practical advancement in SME sustainability transparency.