Journal of Commerce and Accounting Research

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An Empirical Study in Sustainability Reporting Practices of Indian Small and Medium-Sized Enterprises


Affiliations
1 Associate Professor, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, India
2 Research Scholar, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, India
     

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The present study is undertaken to examine to what extent sustainability guidelines, national and international, are followed by the Indian SMEs. The main objective of this study is to examine the sustainability disclosure practices of Indian SMEs. For this purpose, 25 SMEs are considered which are listed in BSE SME and their annual reports for the year 2018-19 are examined. The present study indicates that sustainability issues are of the highest priority but still in their nascent stage particularly among the Indian SMEs. Based on content analysis, the study result shows that the overall disclosure level of sustainability issues is moderate. This pilot study provides an idea about the sustainability reporting practices of Indian Small and Medium-sized Enterprises. Despite some limitations, this is the first study that examines the extent of sustainability reporting practices voluntarily following national and international guidelines.

Keywords

Sustainability, Reporting, Content Analysis, SMEs, Sustainability Standard, Responsibility Reporting.
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  • An Empirical Study in Sustainability Reporting Practices of Indian Small and Medium-Sized Enterprises

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Authors

Amitava Mondal
Associate Professor, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, India
Ramesh Prasad
Research Scholar, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, India
Somnath Bauri
Research Scholar, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, India

Abstract


The present study is undertaken to examine to what extent sustainability guidelines, national and international, are followed by the Indian SMEs. The main objective of this study is to examine the sustainability disclosure practices of Indian SMEs. For this purpose, 25 SMEs are considered which are listed in BSE SME and their annual reports for the year 2018-19 are examined. The present study indicates that sustainability issues are of the highest priority but still in their nascent stage particularly among the Indian SMEs. Based on content analysis, the study result shows that the overall disclosure level of sustainability issues is moderate. This pilot study provides an idea about the sustainability reporting practices of Indian Small and Medium-sized Enterprises. Despite some limitations, this is the first study that examines the extent of sustainability reporting practices voluntarily following national and international guidelines.

Keywords


Sustainability, Reporting, Content Analysis, SMEs, Sustainability Standard, Responsibility Reporting.

References