Sustainability report in small enterprises: case studies in Italian furniture companies
研究了意大利家具小企业如何制定适合自身特点的可持续发展报告指南，通过七个案例验证指南的可行性，对关注中小企业可持续披露的学者和实践者有参考价值。
Abstract The recent evolution of the economic and social context has led enterprises to consider and assess corporate environmental and social impacts integrated with the traditionally measured economic and operating performances. From this point of view, the international debate on the advantages given by the firms' adoption of socially responsible behaviour has been developed; the increasing consciousness of the social character in enterprises' activities has enlarged the interest in communication. For this reason, several different standards have been developed in order to transmit, to the stakeholders, data, information and approaches about environmental, social and sustainability topics related to the firm's activities. In this dynamic context, the features of SMEs require specific guidelines, which address the contents of an SME‐oriented sustainability report. In this perspective the aim is to design guidelines able to meet with these SMEs' requirements; seven case studies, on Italian furniture small enterprises, complete the study. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.