Setyaningsih, Santi; Widjojo, Rosita; Kelle, Péter - In: Cogent business & management 11 (2024) 1, pp. 1-17
sorts of barriers while trying to develop a sustainable report: financial, general attitude, knowledge and technology …, organizational, policies and regulations as well as socio-environmental barriers. Based on this result, the top management of SMEs …