Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting

Seán O'Reilly, Ciarán Mac an Bhaird, Louise Gorman and Niamh M. Brennan

Journal of Applied Accounting Research, 2024, vol. 26, issue 6, 26-46

Abstract: Purpose - This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs). Design/methodology/approach - The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire. Findings - The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context. Research limitations/implications - The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting. Practical implications - The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs. Originality/value - The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

Keywords: Sustainability reporting; Environmental accounting; Small- and medium-sized accounting practitioners; Small- and medium-sized enterprises; Global reporting initiative (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-08-2023-0250

DOI: 10.1108/JAAR-08-2023-0250

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