Non-Financial Reporting and ESG Performance: Standards, Challenges and Impacts for the SME of Tomorrow - Couverture rigide

 
9783032190918: Non-Financial Reporting and ESG Performance: Standards, Challenges and Impacts for the SME of Tomorrow
Couverture rigide
ISBN 10 : 3032190916 ISBN 13 : 9783032190918
Editeur : Palgrave Macmillan, 2026

Synopsis

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.

The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta–Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.

Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.

 

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Sandra Kendo is an Associate Professor of Monetary and Banking Economics at the Université Catholique de Lille, where she teaches macroeconomics, finance, and financial mathematics. She holds a PhD in Economics from the Université de Lorraine and is a research affiliate of CEREFIGE and a member of the LITL (Laboratoire Interdisciplinaire des Transitions de Lille). Her research focuses on financial stability, systemic risk, banking competition, and ESG integration in financial institutions.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Palgrave Macmillan
Date d'édition
2026
Langue
anglais
ISBN 10 
3032190916
ISBN 13 
9783032190918
Reliure
Relié
Nombre de pages
172
Éditeur
Kendo Sandra
Coordonnées du fabricant
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