Developing SME sustainability disclosure index for Bombay Stock Exchange (BSE) listed manufacturing SMEs in India

被引：28
|
作者：
Singh, Manvendra Pratap [1 ]
Chakraborty, Arpita [2 ]
Roy, Mousumi [3 ]
Tripathi, Avinash [4 ]
机构：
[1] Sri Sri Univ, Fac Management Studies, Cuttack, Odisha, India
[2] NIT Durgapur, Dept Management Studies, Durgapur, India
[3] NIT Durgapur, Dept Management Studies, Mahatma Gandhi Ave, Durgapur 713209, WB, India
[4] Xavier Univ, Dept Mkt, Bhubaneswar, Odisha, India
来源：
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY | 2021年 / 23卷 / 01期
关键词：
Sustainability reporting; Content analysis; SME; India; SSDI; CORPORATE SOCIAL-RESPONSIBILITY; ENVIRONMENTAL DISCLOSURE; COMPANIES; ENTERPRISES; CSR; DETERMINANTS; BEHAVIOR;
D O I：
10.1007/s10668-019-00586-z
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
A robust small and medium enterprise (SME) sustainability disclosure index (SSDI) is developed to explore sustainability reporting (SR) practices across manufacturing SMEs listed in Bombay Stock Exchange, India. Content analysis is used to analyse the SR disclosures of twenty-nine manufacturing SMEs. The results indicate dearth SR practices particularly in the environmental and social dimension. A dimensional imbalance is identified where environmental and social disclosures are limited to purely descriptive narrations without any quantified information. The study tries to bridge the gap by providing SSDI as a mechanism to discharge and evaluate sustainability practices in SMEs. The authors recommend improving SR practices in SMEs (manufacturing) through strong policies and regulations.
引用
收藏
页码：399 / 422
页数：24
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