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Review Open access Aug 2026

Navigating the Challenges and Benefits of Sustainability Reporting: Lessons from SMEs

The awareness of sustainability practices among SMEs has grown in many countries. However, there are issues in their abilities in reporting financial or nonfinancial performance related to sustainability, such as the lack of resources and capabilities to conquer the barriers in reporting, while there are many benefits...

S. Tantri · 0 citations

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