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ABSTRACT

The purpose of this article is to map the concept of sustainability reporting in small and medium-sized enterprises (SMEs). The authors contribute by addressing this research gap and, through systematic analysis, explore the development and application of sustainability reporting in SMEs. This study performs a systematic review of existing literature and analyses the drivers of sustainability reporting. A combined quantitative and qualitative methodology is used, employing bibliometric techniques to examine the literature comprehensively. The findings reveal that the size of the company significantly influences sustainability reporting practices. Additionally, factors such as regulatory requirements, market pressures, and stake-holder engagement are pivotal in shaping reporting approaches. This study systematizes the field of sustainability reporting research, focusing on SMEs, to provide a foundation for future exploration and practical frameworks tailored to their unique challenges and contexts.

Keywords: sustainability reporting, small and medium enterprises, corporate social responsibility, sustainable development goals