Structuring and extracting sustainability information from corporate websites SMEs: A pilot test on textile firms

Abstract

[EN] In recent years, heightened awareness of environmental, social, and governance (ESG) issues has spurred a growing demand for sustainability-related data. While large corporations progress towards disclosing non-financial information, small and medium-sized enterprises (SMEs) face limitations due to the absence of standardized frameworks for reporting sustainable data. This paper aims to elucidate the process of developing a sustainability indicator framework by utilizing web-available information, encompassing the collection, processing, and analysis of ESG indicators. The structured extraction of ESG information has been assessed within a sample of textile SMEs in the Valencian Community over two years, aiming to provide an initial diagnosis of the quantity of sustainability reported information. The primary conclusion drawn is that companies are progressively incorporating such information into their web platforms, albeit without consistent coverage across all ESG dimensions and sub-dimensions.