{"id":"https://openalex.org/W4378220664","doi":"https://doi.org/10.1007/s13132-023-01386-7","title":"Sustainability Information in European Small- and Medium-Sized Enterprises","display_name":"Sustainability Information in European Small- and Medium-Sized Enterprises","publication_year":2023,"publication_date":"2023-05-25","ids":{"openalex":"https://openalex.org/W4378220664","doi":"https://doi.org/10.1007/s13132-023-01386-7"},"language":"en","primary_location":{"id":"doi:10.1007/s13132-023-01386-7","doi":"https://doi.org/10.1007/s13132-023-01386-7","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s13132-023-01386-7","pdf_url":"https://link.springer.com/content/pdf/10.1007/s13132-023-01386-7.pdf","source":{"id":"https://openalex.org/S60370010","display_name":"Journal of the Knowledge Economy","issn_l":"1868-7865","issn":["1868-7865","1868-7873"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Knowledge Economy","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/s13132-023-01386-7.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050245809","display_name":"Esther Ortiz Mart\u00ednez","orcid":"https://orcid.org/0000-0002-9693-2106","observed_orcids":["https://orcid.org/0000-0002-9693-2106"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Esther Ortiz-Mart\u00ednez","raw_affiliation_strings":["Faculty of Business and Economics, Campus de Espinardo, University of Murcia, 30100, Murcia, Spain"],"raw_orcid":"https://orcid.org/0000-0002-9693-2106","affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, Campus de Espinardo, University of Murcia, 30100, Murcia, Spain","institution_ids":["https://openalex.org/I80180929"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088399138","display_name":"Salvador Mar\u00edn\u2010Hern\u00e1ndez","orcid":"https://orcid.org/0000-0001-9902-1941","observed_orcids":["https://orcid.org/0000-0001-9902-1941"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Salvador Mar\u00edn-Hern\u00e1ndez","raw_affiliation_strings":["Faculty of Business and Economics, Campus de Espinardo, University of Murcia, 30100, Murcia, Spain"],"raw_orcid":"https://orcid.org/0000-0001-9902-1941","affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, Campus de Espinardo, University of Murcia, 30100, Murcia, Spain","institution_ids":["https://openalex.org/I80180929"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5050245809"],"corresponding_institution_ids":["https://openalex.org/I80180929"],"apc_list":{"value":2990,"currency":"USD","value_usd":2990},"apc_paid":{"value":2990,"currency":"USD","value_usd":2990},"fwci":6.3338,"has_fulltext":true,"cited_by_count":43,"citation_normalized_percentile":{"value":0.96394095,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"15","issue":"2","first_page":"7497","last_page":"7522"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-sustainability-reporting","display_name":"corporate sustainability reporting","score":0.8899999856948853},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8939999938011169},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.7570000290870667},{"id":"https://openalex.org/keywords/sustainability-reports","display_name":"sustainability reports","score":0.4819999933242798},{"id":"https://openalex.org/keywords/lexical-analysis","display_name":"lexical analysis","score":0.7360000014305115},{"id":"https://openalex.org/keywords/report-length","display_name":"report length","score":0.652999997138977},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.828000009059906},{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.8130000233650208},{"id":"https://openalex.org/keywords/european-sustainability-reporting-standards","display_name":"European Sustainability Reporting Standards","score":0.6869999766349792},{"id":"https://openalex.org/keywords/disclosure-standards","display_name":"disclosure standards","score":0.4620000123977661},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.35899999737739563}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.8011183738708496},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.706354022026062},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6983107924461365},{"id":"https://openalex.org/C2779547435","wikidata":"https://www.wikidata.org/wiki/Q1121492","display_name":"Directive","level":2,"score":0.6531506776809692},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6070420742034912},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.525324821472168},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.5220118165016174},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.5032503008842468},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.4891124367713928},{"id":"https://openalex.org/C20908052","wikidata":"https://www.wikidata.org/wiki/Q442321","display_name":"Sustainability science","level":4,"score":0.48044583201408386},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.4781152606010437},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4690903425216675},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.41944870352745056},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.38925468921661377},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16335546970367432},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.132671058177948},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s13132-023-01386-7","doi":"https://doi.org/10.1007/s13132-023-01386-7","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s13132-023-01386-7","pdf_url":"https://link.springer.com/content/pdf/10.1007/s13132-023-01386-7.pdf","source":{"id":"https://openalex.org/S60370010","display_name":"Journal of the Knowledge Economy","issn_l":"1868-7865","issn":["1868-7865","1868-7873"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Knowledge Economy","raw_type":"journal-article"},{"id":"pmh:oai:hispana.mcu.es:61736290","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.1007/s13132-023-01386-7","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:spr:jknowl:v:15:y:2024:i:2:d:10.1007_s13132-023-01386-7","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s13132-023-01386-7","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1007/s13132-023-01386-7","doi":"https://doi.org/10.1007/s13132-023-01386-7","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s13132-023-01386-7","pdf_url":"https://link.springer.com/content/pdf/10.1007/s13132-023-01386-7.pdf","source":{"id":"https://openalex.org/S60370010","display_name":"Journal of the Knowledge Economy","issn_l":"1868-7865","issn":["1868-7865","1868-7873"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the Knowledge Economy","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322805","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4378220664.pdf","grobid_xml":"https://content.openalex.org/works/W4378220664.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1598608964","https://openalex.org/W1973898238","https://openalex.org/W1978072394","https://openalex.org/W1986458507","https://openalex.org/W1989573535","https://openalex.org/W2009106448","https://openalex.org/W2037323795","https://openalex.org/W2038705591","https://openalex.org/W2055356441","https://openalex.org/W2069488967","https://openalex.org/W2078059246","https://openalex.org/W2079078730","https://openalex.org/W2085407612","https://openalex.org/W2141309036","https://openalex.org/W2145711078","https://openalex.org/W2150879307","https://openalex.org/W2183810772","https://openalex.org/W2273625363","https://openalex.org/W2487005011","https://openalex.org/W2599447535","https://openalex.org/W2781737948","https://openalex.org/W2791684279","https://openalex.org/W2900563784","https://openalex.org/W2913360413","https://openalex.org/W2947948249","https://openalex.org/W2977422435","https://openalex.org/W2983661122","https://openalex.org/W2985092403","https://openalex.org/W3091935923","https://openalex.org/W3125524745","https://openalex.org/W3170162922","https://openalex.org/W3172122637","https://openalex.org/W3179349854","https://openalex.org/W4200312009","https://openalex.org/W4212829990","https://openalex.org/W4309701606"],"related_works":["https://openalex.org/W3091935923","https://openalex.org/W7056547328","https://openalex.org/W4413131078","https://openalex.org/W4411456168","https://openalex.org/W4399890860","https://openalex.org/W4399890903","https://openalex.org/W7163929420","https://openalex.org/W7123381017","https://openalex.org/W6960810584","https://openalex.org/W7112144753"],"abstract_inverted_index":{"Abstract":[0],"Currently,":[1],"there":[2,133,173],"is":[3,86,130,134,174,192,213,219],"an":[4,198],"emphasis":[5],"on":[6,22,37,47,111,208],"the":[7,41,53,56,95,99,105,112,143,157,166,193,209,235],"role":[8],"of":[9,55,98,145,165,216,238],"knowledge":[10,202],"in":[11,94,121],"corporate":[12],"sustainability":[13,64,108,146,180,204,217],"reporting.":[14],"Europe":[15],"has":[16],"just":[17],"published":[18],"a":[19,135,139],"new":[20,29],"Directive":[21],"Corporate":[23],"Sustainability":[24,31],"Reporting":[25,32,114],"Disclosure":[26,215],"and":[27,45,49,123,142,150,156,206,229,231],"elaborating":[28],"European":[30,57,69,127],"Standards.":[33],"However,":[34,240],"no":[35],"studies":[36],"this":[38,244],"subject":[39],"cover":[40],"micro":[42],"(firm-level)":[43],"spectrum":[44],"focus":[46],"small-":[48,149],"medium-sized":[50,151],"enterprises":[51],"(SMEs),":[52],"backbone":[54],"company.":[58],"This":[59,195],"paper":[60],"aims":[61],"to":[62,88,200,225,232],"analyze":[63],"reports":[65,109,181,218],"voluntarily":[66,106],"disclosed":[67],"by":[68,126,183],"SMEs":[70,224],"using":[71],"lexical":[72,96],"analysis":[73,170],"because":[74],"narrative":[75],"information":[76],"requires":[77],"more":[78,154],"than":[79],"traditional":[80],"methodology.":[81],"The":[82,101],"variable":[83],"company\u2019s":[84,140,167],"size":[85,141],"used":[87,160,182],"check":[89],"if":[90],"it":[91],"supposes":[92],"differences":[93],"features":[97],"reports.":[100,147],"sample":[102],"comprises":[103],"all":[104,184],"issued":[107],"available":[110],"Global":[113],"Initiative":[115],"(GRI)":[116],"database":[117],"for":[118,177,223,241],"2016\u20132018,":[119],"written":[120],"English":[122],"pdf":[124],"format":[125],"SMEs.":[128],"It":[129],"obtained":[131],"that":[132,172],"positive":[136],"relationship":[137],"between":[138],"length":[144],"Bigger":[148],"companies":[152],"repeat":[153],"words,":[155],"most":[158],"frequently":[159],"words":[161],"are":[162],"similar,":[163],"regardless":[164],"size.":[168],"Lexical":[169],"shows":[171],"some":[175],"template":[176],"drafting":[178],"these":[179,242],"companies,":[185,243],"so":[186],"their":[187],"narration":[188],"about":[189,203],"sustainable":[190],"development":[191],"same.":[194],"study":[196],"provides":[197],"opportunity":[199],"improve":[201],"disclosure":[205],"standards":[207],"SMEs\u2019":[210],"scope,":[211],"which":[212],"scarce.":[214],"also":[220],"becoming":[221],"essential":[222],"ensure":[226],"greater":[227],"comparability":[228],"transparency":[230],"cope":[233],"with":[234],"global":[236],"challenge":[237],"sustainability.":[239],"should":[245],"be":[246],"proportionate.":[247]},"counts_by_year":[{"year":2026,"cited_by_count":11},{"year":2025,"cited_by_count":18},{"year":2024,"cited_by_count":13},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-05-26T00:00:00"}