| Title: | Sustainability transition in SMEs : stakeholder incentives, reporting frameworks, and performance implications |
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| Authors: | ID Tóth-Pajor, Ákos (Author)
ID Csapi, Vivien (Author)
ID Moradi, Amir (Author) |
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| Files: |  https://organizacija.fov.um.si/sl/stevilke/let-59-st-2-2026/
 RAZ_Toth_Akos_2026.pdf (2,19 MB)
MD5: 986E5DB7492E1492423A8B24245EDEA2
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | This paper examines sustainability transition in SMEs through three interconnected
lenses: stakeholder incentives, sustainability reporting, and performance implications. Building on stakeholder theory, it develops an integrative framework showing how pressures from customers, suppliers, financiers, employees,
communities, and regulators shape the adoption and disclosure of sustainable business practices.
Methods: The paper combines a conceptual literature synthesis with a structured bibliometric review. The stakeholder-incentive and reporting sections synthesize theoretical and regulatory literature, while the performance section relies on a structured Scopus-based review and keyword co-occurrence analysis using VOSviewer.
Results: The conceptual synthesis shows that stakeholder pressures and value-chain information demands are
key drivers of SME sustainability transition. The review of reporting frameworks indicates that, for SMEs, the regulatory centre of gravity has shifted toward proportionate and largely voluntary reporting tools, especially the VSME
framework in the EU. The bibliometric analysis identifies eight clusters that can be synthesized into four broader
logics: operational and circular transformation; innovation and strategic competitiveness; stakeholder-, finance-,
governance-, and reporting-related infrastructures; and socio-organizational and normative embedding, suggesting
that sustainability transition in SMEs is a multidimensional capability-building process.
Conclusion: Sustainability transition in SMEs should be understood not only as a compliance issue but as a stakeholder-driven strategic process. For SMEs, transparent and proportionate reporting can support access to finance
and value-chain integration, while sustainable practices can improve innovation, competitiveness, and long-term
performance. |
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| Keywords: | sustainability transition, stakeholder incentives, stakeholder theory, sustainability reporting, business performance |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 04.11.2024 |
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| Article acceptance date: | 05.02.2026 |
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| Publication date: | 27.05.2026 |
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| Year of publishing: | 2026 |
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| Number of pages: | str. 183-200 |
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| Numbering: | Vol. 59, issue 2 |
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| PID: | 20.500.12556/DKUM-98405  |
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| UDC: | 502.131.1 :005.5 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 281029379 |
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| DOI: | 10.2478/orga-2026-0012 |
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| Publication date in DKUM: | 10.06.2026 |
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| Views: | 204 |
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| Downloads: | 1 |
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| Metadata: |    |
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| Categories: | Misc.
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