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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.
Nikulina Y., Jamali Jaghdani T., Götz L. et al., / Series "Working Papers". 2026.
The impact of state subsidies on Russia's post-Soviet dairy output remains controversial; this study provides an empirical analysis of that relationship. Using an unbalanced panel dataset of 123 dairy enterprises in the Leningrad Region spanning the period from 2010 to 2023, we employ stochastic frontier analysis to assess these relationships. The results indicate that subsidies ...
Added: September 30, 2026
Nazarova A. G., Журнал Новой экономической ассоциации 2026 № 3(72) С. 87–104
The article explores how results of constructing aggregate national transfer accounts’ (NTA) estimates can be used for macroeconomic analysis and forecasts of current transfers in home economy. It presents the findings of the author’s study of their transfer modules over retrospective period of more than 10 years. The emphasis in the paper is focused on ...
Added: September 30, 2026
Kapeliushnikov R., / Высшая школа экономики. Серия WP3 "Проблемы рынка труда". 2026. № WP3/2026/02.
The paper is the first attempt in the Russian literature to assess returns to platform employment in the Russian labor market. The theory offers no clear predictions regarding its impact on workers’ earnings: there might be both a premium and a penalty. We distinguish three groups of workers: employees; self-employed using internet-platforms; self-employed not using ...
Added: September 28, 2026
Kossov V. V., НИЦ Инфра-М, 2026.
В книге собраны воспоминания автора, занимавшего высокие государственные посты в управлении экономикой СССР и России, внесшего значительный вклад в отечественную экономическую науку и в подготовку экономистов. В воспоминаниях охвачен протяженный период истории страны, от предвоенных лет и ранее до наших дней. Перед читателем предстают яркие моменты экономического развития страны, процессов принятия решений на высочайшем государственном ...
Added: September 28, 2026
Мухаметшин Р. И., Скрыпник Д. В., Экономическая политика 2026 Т. 21 № 4 С. 94–109
The study quantitatively assesses the impact of sanctions on the Russian economy from 2022 to 2024 by estimating the losses due to sanctions and identifying the factors that shaped GDP during this period. The assessment is based on a vector autoregressive model with exogenous variables (VARX). The model examines GDP and its key components: gross fixed ...
Added: September 27, 2026
М.: КДУ, 2026.
В сборник, подготовленный при финансовой поддержке Высшей школы современных социальных наук МГУ им М.В.Ломоносова, вошли статьи участников 2-й Международной научно-практической конференции «Современные проблемы управления: исследования, диагностика, решения», организованной высшей школой современных социальных наук МГУ им. М.В. Ломоносова 9-10 октября 2025 г. в Москве. Авторы статей, вошедших в сборник, являются как опытными исследователями в области менеджмента ...
Added: September 26, 2026
Reshetnikova K., Решетников А. К., Маркетинг в России и за рубежом 2025 № 4 С. 69–77
Tourism as an industry became prominent only in recent decades, however it plays an important role in soft power as a diplomacy tool that can shape an image of a country in order to attract visitors and boost its economy. In today's digital age, the Internet plays a key role in shaping travelers’ perceptions of ...
Added: September 26, 2026
Volpe V., Palladino R., Storlazzi A., British Food Journal 2026 P. 1–27
Purpose
The application of digital technologies in food information is profoundly transforming how consumers access, interpret and use nutritional information. This paper systematically reviews digital technologies integrated into food labelling systems and evaluates their impact on consumer behaviour, transparency and informed decision-making.
Design/methodology/approach
A systematic literature review (SLR) was conducted following the PRISMA protocol, covering peer-reviewed studies published ...
Added: September 25, 2026
Bo S., Christofi M., Battisti E. et al., Technological Forecasting and Social Change 2026 Vol. 2028 P. 1–13
In the face of rising sustainability expectations and limited resources, startups must balance financial objectives with ESG (environmental, social, and governance) goals under uncertainty. This study examines how ESG behavior influences external resource acquisition, financing choices, and strategic outcomes in early-stage enterprises. Drawing on the entrepreneurial learning perspective, we argue that startups refine ESG strategies ...
Added: September 25, 2026
Kilinc-Ata N., Proskuryakova L. N., Natural Resources Forum 2026 P. 1–18
The convergence of energy transition and digitalization represents two pivotal trends in the global economy that complement each other. The decrease in carbon dioxide (CO2) emissions is facilitated by larger Internet access and more substantial investments in research and development. This study sheds light on the dual impact of digitalization and innovation on CO2 emissions ...
Added: September 25, 2026
М.: ИНФРА-М, 2026.
This textbook synthesizes modern concepts and approaches in the field of project management and is designed for use in project management courses. The material is based on the recommendations of the International Project Management Association (IPMA) and the international standards ISO 21500 and ISO 21502.
It complies with the requirements of the latest generation of Federal ...
Added: September 25, 2026
Vicentin D. C., Salati Marcondes de Moraes G. H., Brandao Fischer B. et al., IEEE Transactions on Engineering Management 2026 Vol. 73 P. 4455–4470
International science collaboration countries have expanded considerably in recent years; nevertheless, institutional and organizational barriers and challenges continue to undermine the effectiveness of joint research initiatives. This study examines how such barriers are associated with perceived academic and technological outcomes, drawing on a primary dataset of 396 survey responses from researchers in BRICS-countries-based collaborations. The ...
Added: September 24, 2026
Makushkin M., Деньги и кредит 2026 Т. 85 № 2 С. 82–100
The paper considers the problem of estimating the coupon-free yield curve of Russian bonds in yuan. The relevance of the topic is explained by the increased popularity of yuan-denominated bonds in the Russian market since 2022, as well as the recent appearance of the first federal loan bonds (OFZ) in yuan. Given that the number ...
Added: September 24, 2026
Makushkin M., Финансовый журнал 2026 Т. 18 № 4 С. 27–44
This article examines financial innovations in the Russian corporate bond market as a response to structural changes in the economy following 2022. The tightening of monetary policy has led to prohibitively high interest rates for domestic companies, while the sanctions have closed access to external capital markets. Despite these constraints, Russian firms have successfully adapted ...
Added: September 24, 2026
Festa G., D'Amato A., Palladino R. et al., European Journal of Innovation Management 2026 Vol. 29 No. 3 P. 728–744
Purpose
Artificial intelligence (AI) is vastly impacting the digital transformation of societies, economies, businesses, markets and enterprises, at a very fast pace, mostly after the global success of the generative algorithms. In this respect, this study, with an exploratory intention, aims to provide evidence about the fundamental issues of AI, particularly if generative, when adapted to ...
Added: September 24, 2026
Grimaldi M., Troisi O., Papa A. et al., The Journal of Technology Transfer 2026 Vol. 51 P. 1341–1392
Digital transformation and the possibility to collect large amount of data, the so-called big data, from different sources can lead to the redefinition of business processes, models and infrastructures. In this respect, data-driven decision making (DDDM) emphasizes the need to rethink management practices to view data as a driving force that can improve the effectiveness ...
Added: September 24, 2026
Tripathi S., Kabra S., Letters in Spatial and Resource Sciences 2026 Vol. 19 P. 1–24
Cities become more productive and enjoyable places to live with improved transportation management. However, most cities in developing countries still lack it. In this context, the present study examines the relationship between the different types of vehicles (measured by passenger and freight vehicles) and urbanization (measured by city population size and density) in India. We ...
Added: September 24, 2026
Bergougui B., Ghosh S., Doğan B. et al., Energy Conversion and Management: X 2026 Vol. 30 P. 1–18
The allocation of public budgets to research and development plays a vital role in advancing climate welfare and facilitating the energy transition. Energy transition focuses on sustainable development goal −7 (SDG-7). By discussing the importance of energy transition and research and development, the current study elaborates on the pathway to resilient energy. This study investigates ...
Added: September 24, 2026
Sinha K., Shirokova G., Bystrov Arsenii, Technological Forecasting and Social Change 2027 Vol. 234 Article 124901
Artificial intelligence (AI) is rapidly transforming the competitive landscape, yet small and medium enterprises (SMEs) vary considerably in whether and how they adopt AI technologies. While prior research has focused on the drivers of AI adoption, it has largely overlooked the interplay between internal capabilities and external pressures and has treated adoption behavior as homogeneous ...
Added: September 20, 2026
Proskuryakova L. N., Asia-Pacific Tech Monitor 2026 Vol. 43 No. 2 P. 13–24
Innovative financing tools and models have proved their efficiency in supporting the adoption and scale-up of emerging technologies. They have been instrumental in different regions, including the Asia-Pacific region, which stands at the forefront of technological innovation. Studies point to several persistent emerging technological constraints that include high upfront capital costs, perceived risks, and limited ...
Added: September 1, 2026
Aleksandra Sidorenko, International Journal of Management and Sustainability 2026 Vol. 15 No. 2 P. 330–344
The prevailing approach in green innovation research merges adoption and generation into a single measurement, and while traditional innovation studies indicate that these modes can have dissimilar antecedents, this distinction remains unexplored for green innovation. Addressing this gap, this study draws on institutional theory to examine which specific institutional actors: state authorities (environmental tax), corporate ...
Added: August 24, 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