Recognition of environmental-related financial risks and opportunities in accounting and financial reporting for SMEs: The interplay between accounting conservatism and accountants’ personal values.

Puntos clave

• Financial reporting incorporates environmental-related financial risks, indicating a shift in accounting practices.
• Accountants' personal values influence how financial risks are recognized and reported in SMEs' accounting.
• The study discusses the role of accounting conservatism in identifying opportunities related to environmental factors.
• Further exploration of this interplay can enhance transparency and sustainability in financial reporting.

Resumen