A study of sustainability reporting disclosures for manufacturing MSMEs: evidence from India

Manvendra Pratap Singh and Mousumi Roy

International Journal of Entrepreneurship and Small Business, 2019, vol. 38, issue 4, 395-414

Abstract: In present business environment, success and survival of micro, small and medium enterprises (MSMEs) depend upon how they are affecting natural environment and society against economic profits. Thus, it is necessary to examine the core business practises of enterprises in developing economy like India using sustainability reporting disclosures. The study reviewed the sustainability reports published by manufacturing MSMEs using MSME sustainability disclosure index (MSDI) in order to detail the business practises performed by the firms to address the sustainability challenges. The results indicate that sustainability reporting practises are dearth in Indian manufacturing MSMEs, especially in the context of environmental and social disclosures. The study feeds the debate regarding the extent to which MSDI can be considered as a mechanism for discharging social and environmental accountability in MSMEs.

Keywords: sustainability reporting; GRI; micro; small and medium enterprises; MSME; MSME sustainability disclosure index; MSDI; manufacturing; India. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijesbu:v:38:y:2019:i:4:p:395-414

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