INTEgrated REporting for SMEs Transparency, the INTEREST project supported by the ERASMUS+ programme of the European Union.

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Companies and SMEs

The partners realised that large/international companies are much more advanced in complex corporate reporting on their value creation processes than SMEs. The international network EFAA, European Federation of Accountants and Auditors for SMEs pursued investigation on the ‘trickle down’ effect from practices of large companies to smaller ones. This gave our partnership rich background material for the conceptualisation of this project.

One approach of the large companies is to prepare their reports on the basis of 6 capitals (Financial capital, Manufactured capital, Intellectual capital, Human capital, Social and relationship capital and Natural capital), which is still considered a relatively new but evolving field.
One of the objectives of this project is to develop a proposal for the SMEs’ reporting from the experience of the large undertakings.


Dr. Péter Soltész and László Varga
BBS - Budapest Business School
29-31 Markó Street,
H-1055 Budapest, Hungary
INTEREST project
EU flag Erasmus+
This project has been funded by the ERASMUS + programme of the European Union. The European Commission's support for the production of this publication does not constitute an endorsement of the contents, which reflect the views only of the authors, and the Commission cannot be held responsible for any use which may be made of the information contained therein.