Titlebook: Development of Integrated Reporting in the SME Sector; Case Studies from Eu Joanna Dyczkowska,Andrea Szirmai Madarasine,Adrian Book 2021 Th

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Ph?nomenologische Verbrennungsmodellel information demonstrates the increased relevance of such practices. In the case of Romania, non-financials reports are still consolidating in organizations of all sizes. Although, Romanian SMEs are not exploiting the potential of corporate reporting practices. To this extent, the present chapter a

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Development of Integrated Reporting in the SME Sector978-3-030-81903-3Series ISSN 2196-7075 Series E-ISSN 2196-7083

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SMEs and ,irement poses specific challenges to SMEs. This chapter focuses on the opportunities offered to SMEs by integrated reporting () and introduces the country case studies featured in the following chapters by presenting a literature review on the impact of institutional environments on non-financial reporting practices.

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Book 2021y, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.?.The book will be of interest to researchers and practitioners..

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https://doi.org/10.1007/978-3-8348-1988-8lely or jointly, is not more than 25%. In terms of employment, entities with no more than 49 employees qualify as small enterprises. Within this category, micro-enterprises employ less than ten persons, whereas medium-sized ones have 50–249 employees.

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Book 2021ch are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the