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Bauri, Somnath
- An Empirical Study in Sustainability Reporting Practices of Indian Small and Medium-Sized Enterprises
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Authors
Affiliations
1 Associate Professor, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, IN
2 Research Scholar, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, IN
1 Associate Professor, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, IN
2 Research Scholar, Department of Commerce, Sidho-Kanho-Birsha University, West Bengal, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 1 (2021), Pagination: 67-76Abstract
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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