Essec\Faculty\Model\Contribution {#2188
#_index: "academ_contributions"
#_id: "14767"
#_source: array:26 [
"id" => "14767"
"slug" => "environmental-disclosure-in-italian-smes-a-theory-of-planned-behavior-approach"
"yearMonth" => "2024-03"
"year" => "2024"
"title" => "Environmental disclosure in Italian SMEs: a theory of planned behavior approach"
"description" => "CROCCO, E. et ZICARI, A. (2024). Environmental disclosure in Italian SMEs: a theory of planned behavior approach. Dans: Josef Wieland, Stefan Linder, Jessica Geraldo Schwengber, Adrian Zicari eds. <i>Cooperation in value-creating networks</i>. 1st ed. Cham: Springer, pp. 37-60."
"authors" => array:6 [
0 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
2 => array:1 [
"name" => "CROCCO Edoardo"
]
3 => array:1 [
"name" => "WIELAND josef"
]
4 => array:1 [
"name" => "SCHWENGBER jessica"
]
5 => array:1 [
"name" => "ZICARI adrian"
]
]
"ouvrage" => "Cooperation in value-creating networks"
"keywords" => array:6 [
0 => "Environmental Responsibility (ER)"
1 => "Small and Middle-sized Enterprises (SMEs)"
2 => "ER Disclosure"
3 => "Theory of Planned Behavior (TPB)"
4 => "Partial Least Squares Structural Equation Modeling (PLS-SEM)"
5 => "Italian SMEs"
]
"updatedAt" => "2024-06-03 09:33:44"
"publicationUrl" => "https://link.springer.com/book/10.1007/978-3-031-50718-2"
"publicationInfo" => array:3 [
"pages" => "37-60"
"volume" => "Relational Economics and Organization Governance"
"number" => "3"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Environmental Responsibility (ER) has become a key consideration for firms, not only large firms but also small and middle-sized enterprises (SMEs). Many studies have recently explored several aspects of ER in SMEs, particularly their disclosure of ER information. However, there is a dearth of research about factors influencing ER disclosures in SMEs, how they influence ER disclosure, and with what degree of intensity they do so. These issues are important, as the cumulative environmental impact of many SMEs can be highly relevant, particularly for Italy, whose economy is largely based on a network of countless SMEs. This study adopts the Theory of Planned Behavior (TPB) framework, created by the social psychologist Icek Ajzen. Our research applies a mixed-methods (QUAL → quan) approach, first conducting 43 interviews with 19 distinct Italian SMEs. The data from those interviews supports our second step, a subsequent quantitative study applying partial least squares structural equation modeling (PLS-SEM). As a consequence, we provide further empirical validation of the TPB theoretical framework, this time in the context of ER disclosure for Italian SMEs, casting light on the factors that influence ER disclosure in SMEs. This study also provides entrepreneurs, managers, policymakers, and decision-makers with useful insights into the topic of ER disclosure in SMEs."
"en" => "Environmental Responsibility (ER) has become a key consideration for firms, not only large firms but also small and middle-sized enterprises (SMEs). Many studies have recently explored several aspects of ER in SMEs, particularly their disclosure of ER information. However, there is a dearth of research about factors influencing ER disclosures in SMEs, how they influence ER disclosure, and with what degree of intensity they do so. These issues are important, as the cumulative environmental impact of many SMEs can be highly relevant, particularly for Italy, whose economy is largely based on a network of countless SMEs. This study adopts the Theory of Planned Behavior (TPB) framework, created by the social psychologist Icek Ajzen. Our research applies a mixed-methods (QUAL → quan) approach, first conducting 43 interviews with 19 distinct Italian SMEs. The data from those interviews supports our second step, a subsequent quantitative study applying partial least squares structural equation modeling (PLS-SEM). As a consequence, we provide further empirical validation of the TPB theoretical framework, this time in the context of ER disclosure for Italian SMEs, casting light on the factors that influence ER disclosure in SMEs. This study also provides entrepreneurs, managers, policymakers, and decision-makers with useful insights into the topic of ER disclosure in SMEs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-07-16T07:22:04.000Z"
"docTitle" => "Environmental disclosure in Italian SMEs: a theory of planned behavior approach"
"docSurtitle" => "Book chapters"
"authorNames" => "<a href="/cv/zicari-adrian">ZICARI Adrian</a>, <a href="/cv/linder-stefan">LINDER Stefan</a>, CROCCO Edoardo, WIELAND josef, SCHWENGBER jessica, ZICARI adrian"
"docDescription" => "<span class="document-property-authors">ZICARI Adrian, LINDER Stefan, CROCCO Edoardo, WIELAND josef, SCHWENGBER jessica, ZICARI adrian</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2024</span>"
"keywordList" => "<a href="#">Environmental Responsibility (ER)</a>, <a href="#">Small and Middle-sized Enterprises (SMEs)</a>, <a href="#">ER Disclosure</a>, <a href="#">Theory of Planned Behavior (TPB)</a>, <a href="#">Partial Least Squares Structural Equation Modeling (PLS-SEM)</a>, <a href="#">Italian SMEs</a>"
"docPreview" => "<b>Environmental disclosure in Italian SMEs: a theory of planned behavior approach</b><br><span>2024-03 | Book chapters </span>"
"docType" => "research"
"publicationLink" => "<a href="https://link.springer.com/book/10.1007/978-3-031-50718-2" target="_blank">Environmental disclosure in Italian SMEs: a theory of planned behavior approach</a>"
]
+lang: "en"
+"_type": "_doc"
+"_score": 8.771215
+"parent": null
}
