CSR Reporting and Impression Management: Evidence from Small, Medium-Sized, and Large Enterprises

This chapter investigates whether there are differences in the use of corporate social responsibility (CSR) reporting for impression management between small and medium-sized enterprises (SMEs) and large enterprises (LEs). Based on a sample of 638 non-financial firms located in European Union countries, results show that SMEs use CSR reporting for impression management compared to LEs. This study contributes to the ongoing research that investigates sustainability reporting within SMEs and provides insightful implications for practitioners.