Have a personal or library account? Click to login
Integrated Thinking and Reporting in SMEs: Piloting-Phase Results of an International Educational Project in Poland Cover

Integrated Thinking and Reporting in SMEs: Piloting-Phase Results of an International Educational Project in Poland

Open Access
|Dec 2025

Figures & Tables

The most challenging parts of the IR process, according to participants' indications and enterprise size

StatementsNumber of respondents (n = 96)
Gathering the data and information57 (59.4%)
Materiality assessment42 (43.8%)
Measurement of capitals23 (24.0%)
Managing in-house meetings about sustainability and IR with colleagues23 (24.0%)
Identification of relevant capitals22 (22.9%)
Business modelling20 (20.8%)
Stakeholder analysis12 (12.5%)
Cooperation and communication between the company's departments9 (9.4%)

The structure of the sample (n = 270)

Origins of participants (company size)NumberGender
FemaleMale
SME115 (42.6%)10015
Large enterprise94 (34.8%)7321
Not disclosed61 (22.6%)4120
Total270 (100.0%)21456

Origins of participants (business activity)NumberGender
FemaleMale

Construction6 (2.2%)51
Farming and food11 (4.1%)110
Finance and insurance89 (33.0%)7316
Information and communications technology9 (3.3%)81
Industrial production21 (7.8%)156
Services36 (13.3%)306
Trade & logistics14 (5.2%)104
Other23 (8.5%)212
Not disclosed61 (22.6%)4120
Total270 (100.0%)21456
DOI: https://doi.org/10.2478/ijcm-2025-0011 | Journal eISSN: 2449-8939 | Journal ISSN: 2449-8920
Language: English
Page range: 191 - 201
Published on: Dec 31, 2025
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Joanna Dyczkowska, Albana Rasha, Brian Jones, published by Jagiellonian University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.