This investigation aims to explore the extent to which role models are able to influence perceptions of people with functional diversity on inclusive volunteering. Specifically, based on a quantitative methodology, the study aims to understand the current practices and positioning of people with functional diversity towards volunteering, the benefits and barriers they perceive to inclusive volunteering.
Primary data was collected through a questionnaire targeting people with functional diversity in Portugal. The results show that the participation of people with functional diversity in volunteering activities is low, although there is a high interest to get involved in the future. Volunteering opportunities are mainly created through the volunteer's own initiative. People with functional diversity recognize several benefits associated with volunteering, as well as a number of barriers, with a focus on the lack of opportunities. The presence of peer role models has been found to influence the predisposition to inclusive volunteering, but not the perceived benefits and barriers experienced by people with functional diversity.
Cómo citar:
Bernardino, S.; Martinho, A.L.; Pereira, P. & Azevedo, A.L. (2026). Inclusive volunteering: a study on the relevance of role models in shaping the perceptions of people with functional diversity. REVESCO. Revista de Estudios Cooperativos, avance en línea, 1-14, e108420.
In an increasingly globalized economy, small and medium-sized enterprises (SMEs) play a pivotal role not only in value creation but also in social cohesion, employment generation, and sustainable territorial development. Within this context, the integration of environmental, social, and governance (ESG) criteria has emerged as a strategic mechanism through which firms align economic performance with broader social and environmental objectives, without necessarily sacrificing financial viability. This study examines the relationship between ESG practices and financial outcomes in SMEs, emphasizing their contribution to socially responsible and sustainable economic models.
Using firm-level data from the Eikon database for the year 2024, the analysis focuses on SMEs operating across six major regions: North America, Europe, Latin America, Africa, Asia, and Oceania. Financial performance is assessed through four key indicators—Return on Equity, Return on Assets, Working Capital, and Revenue—while ESG dimensions capture firms’ engagement with responsible governance, social responsibility, and environmental stewardship. A continent-segmented multivariate regression approach is employed to account for regional differences in institutional frameworks, market development, and sustainability-related norms.
The results reveal heterogeneous effects of ESG integration on financial performance, highlighting notable regional disparities. Importantly, the findings suggest that ESG adoption can strengthen the financial resilience of SMEs while simultaneously supporting socially-oriented business practices aligned with the principles of the social economy. By demonstrating that sustainability strategies reinforce both economic performance and social value creation, this study contributes to the literature on the social economy and responsible entrepreneurship, underscoring the need for context-sensitive policies that foster inclusive, sustainable, and socially embedded SME development.
Cómo citar:
Pérez Estébanez, R. & Almaguer González, D. (2026). When Green means Growth: ESG integration, social value creation, and financial outcomes in SMEs worldwide. REVESCO. Revista de Estudios Cooperativos, avance en línea, 1-15, e110463. https://dx.doi.org/10.5209/REVE.110463.
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