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“Glocal” Small Business for Sustainability: What Reporting?
Abstract
In socioeconomic areas, the “glocal” model, which mediates the characteristics of globalization with those of the more entrenched localization, seems to flourish. Glocalization is a social and economic phenomenon, and has intuitive implications also on the environment. Therefore, it causes sustainability issues. As it is governed by its own principles, it modifies traditional business management systems. When can a business be defined glocal? What are the characteristics of its management? What are the features of his promotional communication? How does its social, environmental, and financial reporting change? Must the many stakeholders always be spectators of a communication imposed by property and regulations, or can they become “prosumers” in the financial statement? These initial reflections will require subsequent empirical verifications.
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