Abstract Small and Medium Enterprises (SMEs) play a vital role in the economic fabric of the
United States, contributing significantly to employment generation, innovation, and …

Policymakers, academics, and practitioners are increasingly discussing non-financial
reporting (NFR) initiatives, ie, reporting initiatives that are related to environmental and …

Sustainability policies are needed to promote sustainability reporting and actions in
companies, including small-and-medium-enterprises (SMEs). The purpose of this study is to …

Purpose Growing concern over sustainability adoption has presented an array of challenges
to businesses. While vital to an economy's success, banking is not immune to societal …

This study aimed to identify the effect of e-commerce and sustainability reporting on tax
avoidance and firm performance, as well as determining whether organizational culture acts …

Like all other manufacturing industries, supplier selection also plays a pivotal role in a textile
industry with respect to timely and cost-effective delivery of raw materials (cotton, yarn or …

This research investigates accounting practitioners' perceptions of the feasibility of
implementing the EU Green Taxonomy (“the Taxonomy”) for Small-and Medium-Sized …

The main aim of this paper is to provide insights into how the business case for sustainability
reporting (SR) in SMEs is perceived by two groups of experts (consultants and academics) …

Sustainable Last-Mile Delivery (LMD) is one of the key phases in city logistics. Micro-hubs in
cities are new emerging solutions for an easier and viable last-mile delivery process. The …

The aim of this paper is to integrate active methodology on corporate social responsibility
(CSR) 1 learning into management accounting studies. The linkages between sustainable …