This chapter seeks to examine, above all, the need to create a model for non-financial reporting of small and medium-sized enterprises during an externally triggered pandemic crisis. The study attempts to defend the need for another philosophy of non-financial reporting of small and medium-sized enterprises – that of creating information that serves the state and local authorities to support them effectively. This is because then these small and medium enterprises are able to prepare without unbearable workload and costs and which will support the anti-crisis management of small and medium enterprises themselves. With this, the authors aim to create a link between the state and company anti-crisis management of small and medium-sized enterprises in a pandemic crisis.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.