An edited volume titled Development of Integrated Reporting in the SME Sector Case Studies from European Countries has been published for Springer as a result of the joint work by all academic partners in the consortium. The book gives an overview on value creation and on the reasons for the adoption of Integrated Reporting, and then analyses the state of the art of Integrated Reporting, and in particular of Integrated Reporting by SMEs in the European countries represented in the project team.
The volume outlines the situation with Integrated Reporting in Germany, Hungary, Italy, Poland, Romania and the United Kingdom.
The same framework of analysis has been used for all six countries, including an overview of the role of SMEs and the political, economic, social, cultural, and technological factors enabling or constraining the development of Integrated Reporting.
Each chapter then describes the adoption patterns of Integrated Reporting by both large firms and SMEs in that country, thus giving the reader the opportunity to understand what happens in practice when companies decide to adopt Integrated Reporting.
This specific deliverable was not envisaged in the original project, but it stemmed out of the comparative country analysis performed by the partners to support the development of the Integrated Reporting Framework for SMEs (IO1) and is meant to complement the dissemination of project results.
The volume has been edited by three of the researchers involved in the project: Joanna Dyczkowska (Wroclaw University of Economics and Business, Poland), Andrea Madarasine-Szirmai (Budapest Business School, Hungary), and Adriana Tiron-Tudor (Babes-Bolyai University, Romania). The introduction has been authored by Paul Thompson, Director of the European Federation of Accountants and Auditors for SMEs.
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Springer book related to the INTEREST project ©2021: Development of Integrated Reporting in the SME Sector, Case Studies from European Countries.
Editors: Joanna Dyczkowska, Andrea Szirmai Madarasine, Adriana Tiron-Tudor.
