Should SMEs Be Subject to Mandatory Sustainability Reporting?

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Analysis highlights the need for mandatory sustainability reporting for SMEs, suggesting improved competitiveness and environmental accountability.

Mandatory sustainability reporting may enhance corporate accountability and environmental responsibility.
The effectiveness of sustainability reporting remains unclear, especially for small and micro companies.
Assessment of regulatory changes like the Corporate Sustainability Reporting Directive shows implications for SMEs.
Sustainability reporting for all firms could be pivotal in balancing economic competitiveness with environmental goals.

Tuğçe Nimet Yaşar (2025) studied this question.

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Analysis highlights the need for mandatory sustainability reporting for SMEs, suggesting improved competitiveness and environmental accountability.