Development of Integrated Reporting in the SME Sector

Joanna Dyczkowska is an Associated Professor at the Department for Cost, Tax Management and Controlling at Wrocław University of Economics and Business, Poland. Her research interests are located in management control for SMEs, non-financial and integrated reporting, stakeholder management and stakeholder capitalism.Andrea Szirmai Madarasine is Associate Professor of Accounting and head of the Institute of Finance and Accounting at Budapest Business School, Hungary. Her research fields are accounting and audit 4.0, digitalization, sustainability accounting, integrated reporting, IFRS application and controlling, and audit quality.Adriana Tiron-Tudor is a Full Professor at the Department of Accounting and Audit, Faculty of Economics & Business Administration, Babeş-Bolyai University, Romania. Her research fields are financial accounting, public sector accounting, integrated reporting and CSR, accounting history and education. Adriana’sspecial research interest focuses on corporate reporting especially in the area of integrated reporting. She coordinates a research group in the area of non-financial reporting on sustainability disclosure, social, integrated and sustainable development objectives.

• Chapter 1. SMEs and IR: An introduction.- Chapter 2. SMEs and IR. Evidence from Germany.- Chapter 3. SMEs and IR. Evidence from Hungary.- Chapter 4. SMEs and IR. Evidence from Italy.- Chapter 5. SMEs and IR. Evidence from Poland.- Chapter 6. SMEs and IR. Evidence from Romania.- Chapter 7. SMEs and IR. Evidence from UK.