Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Developing a sustainability report in a small to medium enterprise: process and consequences

Developing a sustainability report in a small to medium enterprise: process and consequences Purpose– The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise. Design/methodology/approach– Action research is used to provide insights into the initial stages of the development of the sustainability report and its consequences. “Mike” is an Italian small organisation with a sustainability orientation selling products and services about wellness and health. It decided to develop a sustainability report in 2013. Findings– The authors find that the organisation’s initial aim to report on its sustainability later extended beyond disclosure to using the information to enhance its sustainable development approach and awareness, consider long-term planning, support strategy-making based on the sustainable development concept and establish and enhance its reputation. Research limitations/implications– This research is limited to the analysis of only one small Italian organisation and as such cannot claim generalisability of its findings. Practical implications– The findings indicate that the sustainability initiative of this organisation, while originally focussed on reporting, evolved into strategy and planning. Managers in similar organisations may learn from this experience to focus on strategy-making and social and environmental value creation. Originality/value– The study examines sustainability reporting in the previously overlooked area of small and medium enterprises. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Developing a sustainability report in a small to medium enterprise: process and consequences

Download PDF
30 pages

Loading next page...
 
/lp/emerald-publishing/developing-a-sustainability-report-in-a-small-to-medium-enterprise-wXQYoyXkor

References (67)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2049-372X
DOI
10.1108/MEDAR-02-2014-0030
Publisher site
See Article on Publisher Site

Abstract

Purpose– The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise. Design/methodology/approach– Action research is used to provide insights into the initial stages of the development of the sustainability report and its consequences. “Mike” is an Italian small organisation with a sustainability orientation selling products and services about wellness and health. It decided to develop a sustainability report in 2013. Findings– The authors find that the organisation’s initial aim to report on its sustainability later extended beyond disclosure to using the information to enhance its sustainable development approach and awareness, consider long-term planning, support strategy-making based on the sustainable development concept and establish and enhance its reputation. Research limitations/implications– This research is limited to the analysis of only one small Italian organisation and as such cannot claim generalisability of its findings. Practical implications– The findings indicate that the sustainability initiative of this organisation, while originally focussed on reporting, evolved into strategy and planning. Managers in similar organisations may learn from this experience to focus on strategy-making and social and environmental value creation. Originality/value– The study examines sustainability reporting in the previously overlooked area of small and medium enterprises.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Apr 13, 2015

There are no references for this article.