Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis

MARÍA DOLORES GUERRERO BAENAPABLO RODRIGUEZ GUTIERREZ2026-01-292026-01-29202410.1002/bse.36932-s2.0-85183908084https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/37403Business and International ManagementGeography, Planning and DevelopmentManagement, Monitoring, Policy and LawStrategy and ManagementMotivations for social and environmental reporting in Spanish SMEs: An inductive content analysisresearch article