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

Manvendra Pratap Singh (), Arpita Chakraborty (), Mousumi Roy () and Avinash Tripathi ()
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Manvendra Pratap Singh: Sri Sri University
Arpita Chakraborty: NIT Durgapur
Mousumi Roy: NIT Durgapur
Avinash Tripathi: Xavier University

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2021, vol. 23, issue 1, No 20, 399-422

Abstract: Abstract 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.

Keywords: Sustainability reporting; Content analysis; SME; India; SSDI (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s10668-019-00586-z

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