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Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web-based and annual report channels
Business Strategy and the Environment. 2025. Vol. 34. No. 1. P. 1267–1286.
Cardoni A., Evgeniia Kiseleva
This paper evaluates the influencing factors and disparities between web-based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium-sized enterprises (SMEs). In contrast to the prevalent use of case-studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web-based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource-based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.
Lodiagin B., Nazarova V., Rincon C. J., URBAN, PLANNING AND TRANSPORT RESEARCH 2026 Vol. 14 No. 1
This study applies an established social cost–benefit analysis (CBA), combined with sequential shock scenarios (COVID-19 and the post-2022 sanctions) and Monte Carlo sensitivity analysis, to evaluate the welfare robustness and recovery dynamics of the Pulkovo Airport PPP renovation project (St. Petersburg, Russia). Using traffic, operations, and cargo forecasts through 2040, we compare a pre-shock baseline ...
Added: May 17, 2026
Brodetskiy G., Gerami V., Shidlovskii I. et al., Транспорт: наука, техника, управление 2026 № 3 С. 3–8
В статье предложен специальный метод модификации процедур многокритериальной оптимизации. Он позволяет расширить набор критериев выбора, чтобы учитывать предпочтения лица, принимающего решения (ЛПР) как раз в моделях транспортного обеспечения работы цепей поставок. Реализуется изменение наклона направляющей для линий уровня критерия выбора в пространстве значений частных критериев (с нацеливанием выбора на утопическую точку). Разработаны и представлены требуемые ...
Added: May 17, 2026
Федоров Н. С., Финансовый журнал 2025 Т. 17 № 6 С. 99–112
The DCF model is one of the most commonly used models in valuing companies for investment deci sions. Nevertheless, estimating the accuracy of this model remains an important research question. This article presents an assessment of the accuracy of DCF model specifications based on analyzing the variance of fair share prices of companies listed on ...
Added: May 15, 2026
Федоров Н. С., Финансы и бизнес 2025 Т. 21 № 3 С. 34–50
Currently, the role of artificial intelligence is increasingly playing a significant role in various fields, including the increasing role of machine learning in finance. On the other hand, company valuation remains an important part of research due to its difficulty in correctly predicting the accuracy of target stock prices. This study provides an analysis of ...
Added: May 15, 2026
Semenova D., Radygina A., Zaripova J. et al., Nutrition and Food Science 2026 P. 1–13
Purpose
This study aims to investigate how objective (chemical composition, processing method) and subjective (perceived fat content) milk characteristics influence taste perception.
Design/methodology/approach
A blind tasting experiment was conducted with 36 participants who evaluated six commercial milk samples (all 2.5% fat) differing in thermal processing and brand territorial coverage. Each sample was tasted twice, yielding 432 observations. Fatty ...
Added: May 14, 2026
Balashov D., Антиномии 2026 Т. 26 № 1 С. 27–48
The movement of effective altruism, which emerged at the beginning of the 21st century, represents a new form of utilitarian philosophy that has had a significant impact on Anglo-American philosophical thought in the 19th and 20th centuries. A key feature of effective altruism is its emphasis on practicality. The movement positions itself as an entity ...
Added: May 13, 2026
Petrov I., Автоматика и телемеханика 2026 № 6 С. 82–118
Системам связанных агентов и сетевому управлению посвящено большое число отечественных и зарубежных исследований. Исторически, наибольший интерес в теории управления возникал к усредняющим системам и, в частности, к задаче консенсуса. Однако сетевое взаимодействие может характеризоваться более специфическими функциями, отражающими зависимость от действий соседей по сети, что особенно явно проявляется в моделях стратегического взаимодействия на сети, которое ...
Added: May 12, 2026
Gurkov I. B., Paulas R., Pacific Standard (USA) 2017
This article describes the study of Prof. Igor Gukov devoted to ribbon-cutting ceremonies for opening of new industrial objects ...
Added: May 11, 2026
Filimonov A., Journal of Applied Economic Research 2026 Т. 25 № 1 С. 348–384
The development of small and medium-sized enterprises (SMEs) is one of the highest priority tasks for the Russian economy. The potential of Russian SMEs is utilized at less than half the level compared to leading global economies. In a rapidly changing external environment, the development of dynamic capabilities becomes critically important for creating competitive advantages. ...
Added: May 1, 2026
Shaposhnikov S., В кн.: Восьмая международная конференция «Управление бизнесом в цифровой экономике»: сборник статей конференции, Санкт-Петербург.: СПб.: ИПЦ СПбГУПТД, 2025. С. 109–112.
Small and medium-sized enterprises (SMEs) account for 99.7 % of companies in Japan and employ 70 %
of the labor force. However, they face staff shortages, financial constraints and difficulty in innovating. Artificial
intelligence (AI), especially generative AI, could be a solution to these problems, but its adoption
in SMEs remains low (5.6 %) compared to developed countries ...
Added: January 12, 2026
Urazbaeva A., Voytenkov V., Demidova O., Экономическая политика 2026 Т. 21 № 1 С. 96–123
В данном исследовании проводится оценка влияния государственной поддержки на открытие малого и среднего бизнеса в условиях санкционного воздействия, учитывая региональную дифференциацию по степени подверженности санкционным рискам. Было проанализировано более трех миллионов фактов поддержки субъектов малого и среднего предпринимательства. При помощи кросс-корреляционного анализа был установлен временной лаг между началом реализации мер государственной финансовой и консультационной поддержки ...
Added: November 22, 2025
Krivokhizhin O., Стандарты и качество 2025 № 3 С. 73–77
Статья повествует о стандартах ответственного ведения бизнеса, индексе деловой репутации - ЭКГ-рейтинге, который способствует защите прав потребителей, росту доверия к предприятиям. ...
Added: October 7, 2025
Vukovic N., Biryukova O. V., Krivokhizhin O. et al., Вестник Томского государственного университета. Философия. Социология. Политология 2025 Т. 83 С. 193–207
The main research question of the article is: what socio-economic features are characteristic of responsible business leaders in Russia. The study used methods of quantitative and qualitative analysis of data from the national Russian ECG rating1 for 2023. Analysis results It has been shown that the modern leaders of responsible business in Russia are mainly ...
Added: March 31, 2025
Sikachev A., Ymer 2025 No. 3 P. 1064–1081
This article examines how digital maturity can enhance the resilience of small and medium-sized enterprises (SMEs) within the dynamic institutional environment of emerging economies. Using in-depth interviews from two companies—a transportation business reliant on physical infrastructure and an online travel agency built around digital platforms—the study finds that enterprises dependent on capital-intensive assets face greater ...
Added: March 26, 2025
Shaposhnikov S., Milli A., Азия и Африка сегодня 2025 № 2 С. 51–59
The digital transformation of SMEs (small and medium enterprises) in India is crucial for boosting competitiveness, operational efficiency, and economic contribution. Also, it helps to address unemployment, regional disparities, and promotes sustainable growth of companies. However, SMEs face challenges like financial constraints, lack of digital skills, resistance to change, inadequate infrastructure, and cybersecurity issues. For ...
Added: March 18, 2025
Илюшникова Т. А., М.: Министерство экономического развития Российской Федерации, 2024.
Доклад Министерства экономического развития Российской Федерации о состоянии малого и среднего предпринимательства в Российской Федерации и мерах по его развитию за 2019-2023 гг. ...
Added: January 21, 2025
Reporting on the Sustainable Development Goals (SDGs): an Overview of Russian Universities Practices
Vakhrushina A., , in: II International Scientific Forum on Sustainable Development and Innovation (WFSDI 2023).: SciTePress, 2024. P. 1750–1756.
The research is devoted to the current problem of higher education which is disclosure of data on contribution to the Sustainable Development Goals (SDGs) in the reports of Russian universities. The aim of the study is to analyse, summarize and interpret the open data of Russian universities that have experience in the SDGs reporting based ...
Added: January 20, 2025
Kozachenko E., Shirokova G., Bodolica V., International Journal of Organizational Analysis 2025 Vol. 33 No. 7 P. 1742–1764
Purpose
Previous studies considered effectuation and causation as alternative decision-making strategies used by entrepreneurs to navigate uncertainty, having various individual- and firm-level antecedents. This study aims to broaden our understanding of individual-level antecedents by examining the role of Chief Executive Officer (CEO) temporal focus in decision-making processes in small and medium-sized enterprises (SMEs).
Design/methodology/approach
Based on a multiple ...
Added: September 19, 2024
Aleksandra Sidorenko, Veselova A., Dikova D., International Journal of Emerging Markets 2025 Vol. 20 No. 10 P. 4175–4195
Purpose
The paper analyzes socially embedded antecedents of sustainability and compares the results between two distinct contexts of Russia and Italy. Specifically, the paper identifies which forms of embeddedness (network, family, and virtual) are associated with proactive environmental sustainability in SMEs.
Design/methodology/approach
The data for the study were gathered from the World Bank Enterprise Survey dataset and include ...
Added: June 4, 2024
Илюшникова Т. А., Дадаян И. В., Тараканов А. А., Министерство экономического развития Российской Федерации, 2023.
Доклад Министерства экономического развития Российской Федерации о состоянии малого и среднего предпринимательства в Российской Федерации и мерах по его развитию за 2019-2022 гг. ...
Added: March 13, 2024
Karminsky A. M., Alexandra A. Egorova, Chigireva D., International Journal of Information Technology and Decision Making 2025 Vol. 24 No. 3 P. 765–795
Sustainable topics have become increasingly important in recent years, as the world faces growing environmental and social challenges. Environmental, social, and governance (ESG) ratings are tools used to assess the sustainability practices of companies. This study focuses on the impact of environmental, social and governance components on the financial performance of IT companies. The panel ...
Added: November 29, 2023
Илюшникова Т. А., Бизнес. Общество. Власть 2023 № 3(49) С. 98–102
ВЫУЧЕННЫЕ УРОКИ. КАК РЕАЛИЗАЦИЯ АНТИКРИЗИСНЫХ МЕР В КОВИД И ПЕРИОД ВВЕДЕНИЯ САНКЦИЙ ПОМОГЛИ СОХРАНЕНИЮ И РАЗВИТИЮ МСП ...
Added: November 1, 2023
Cherkasova V. A., Петров А. В., Вестник Московского университета. Серия 6: Экономика 2023 Т. 58 № 5 С. 184–208
This study is devoted to the role of the CEO in the implementation of the company's ESG policy, the result of which is the growth of the ESG rating and increasing the efficiency of gold mining companies. The research focuses on the analysis of indicators of the power of the CEO, such as: the amount ...
Added: October 28, 2023
Aladyshkina A. S., Vinogradova O., Leonova L. et al., Псковский регионологический журнал 2023 Т. 19 № 3 С. 137–157
The UN Sustainable Development Goals, considered as a global benchmark in the formation of development strategies for states, regions, municipalities and companies, determine the relevance of setting and solving a large number of new research tasks related, among other things, to the development of methods for assessing the processes and results of implementing sustainable development ...
Added: October 5, 2023