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October 1, 2025Comparative Economic Research Central and Eastern EuropeOpen Access

The Role and Significance of EU Guidelines on Non-financial Reporting for SMEs

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Authors

PMPaweł ModrzyńskiGVGrażyna Voss

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Overview

Empirical survey reveals resource challenges for SMEs in adopting non-financial reporting, suggesting policy support.

Key Points

  • SMEs face significant resource limitations that hinder the effective implementation of non-financial reporting practices.
  • Awareness of non-financial reporting is growing among SMEs, but many still perceive adoption as complex and challenging.
  • Statistical analysis of 151 SMEs indicates that proactive NFR adopters experience enhanced stakeholder relationships.
  • Targeted policy interventions are essential for aiding SMEs in adapting to sustainability reporting regulations.

Cite This Study

Modrzyński et al. (2025) studied this question.

synapsesocial.com/papers/68dd9537fe798ba2fc499644https://doi.org/10.18778/1508-2008.28.22
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