Challenges of sustainability reporting in SMEs – a bibliometric analysis

Abstract

This article aims to analyse research on sustainability reporting within the small and medium-sized enterprise (SME) sector, identify key research areas, and outline potential directions for future studies. The study employs a bibliometric analysis of scholarly publications, utilising the Scopus and Web of Science databases. A keyword mapping analysis was conducted on 532 publications. The publications selected for analysis were identified based on a search query covering the phrase TITLE-ABS-KEY: ("SMEs" AND "SUSTAINAB* REPORT*") or ("SMEs" AND "ESG"). The bibliometric analysis enabled the identification of eight thematic clusters representing specific research areas and the associated publications. The analysis also yielded statistical data, such as the annual volume of publications on sustainability, publication types, and the most cited articles. Furthermore, four potential directions for future research were identified: the development of modern reporting technologies and the need for secure, accessible tools; rising stakeholder expectations (including regarding sustainability and corporate social responsibility); the growing importance of legal regulations; and the interdependence between financial and non-financial corporate performance. The findings confirm the multidimensional nature of the research conducted and the significance of the subject matter.