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Sustainability performance and sustainability reporting in SMEs: a love affair or a fight?

Author

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  • Galli, Davide
  • Torelli, Riccardo
  • Caccialanza, Andrea

Abstract

This research aims to analyse the links and potential limiting and supporting factors between sustainability actions and sustainability reporting. Comparing companies involved in sustainability actions and those whose reporting practices lack a formal reporting system, this analysis focuses on Italian small and medium-sized enterprises (SMEs) in the meat and cured meat industry, identifying the perspective (formative) that links sustainability action to communication in these SMEs. The qualitative interpretative approach, based on semistructured interviews, highlights the relevant strengths and weaknesses concerning substantive sustainability actions and the effect of communication on them, providing implications for international and sectoral policies and management choices. Filling a gap in the SME literature concerning their approaches to sustainability reporting and action (and the relationship thereof), this study also introduces, as a widely used practice, ‘greenhushing’, i.e., the deliberate absence of or limited communication on effectively implemented sustainability practices or their salient results.

Suggested Citation

  • Galli, Davide & Torelli, Riccardo & Caccialanza, Andrea, 2024. "Sustainability performance and sustainability reporting in SMEs: a love affair or a fight?," Journal of Management & Organization, Cambridge University Press, vol. 30(3), pages 574-599, May.
    • Handle: RePEc:cup:jomorg:v:30:y:2024:i:3:p:574-599_9
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    Cited by:

    1. Pablo Gomez‐Carrasco & Carlos Anguiano‐Santos & José Ríos‐Madrid & Melania Salazar‐Ordóñez, 2026. "Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S2), pages 154-169, March.
    2. Rodolfo Damiano & Giuseppe Valenza, 2025. "Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8079-8099, November.
    3. Giovanna Ferraro & Ivana Quinto & Giuseppe Scandurra & Antonio Thomas, 2025. "The Impact of Artificial Intelligence and Sustainability Management on Fostering ESG Practices and Competitive Perspectives Among SMEs," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6641-6657, September.
    4. Sara Ratti & Marika Arena & Giovanni Azzone & Laura Dell'Agostino, 2025. "Beyond Corporate Environmental Disclosure: Tangible Efforts or Greenwashing? The Case of Italian Non‐Financial Listed Companies," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 7694-7713, October.

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