A study of sustainability reporting disclosures for manufacturing MSMEs: evidence from India Online publication date: Fri, 20-Dec-2019
by Manvendra Pratap Singh; Mousumi Roy
International Journal of Entrepreneurship and Small Business (IJESB), Vol. 38, No. 4, 2019
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.
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