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

Author

Listed:
  • Manvendra Pratap Singh

    (Sri Sri University)

  • Arpita Chakraborty

    (NIT Durgapur)

  • Mousumi Roy

    (NIT Durgapur)

  • Avinash Tripathi

    (Xavier University)

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.

Suggested Citation

  • Manvendra Pratap Singh & Arpita Chakraborty & Mousumi Roy & Avinash Tripathi, 2021. "Developing SME sustainability disclosure index for Bombay Stock Exchange (BSE) listed manufacturing SMEs in India," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(1), pages 399-422, January.
    • Handle: RePEc:spr:endesu:v:23:y:2021:i:1:d:10.1007_s10668-019-00586-z
    DOI: 10.1007/s10668-019-00586-z
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    References listed on IDEAS

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    3. N. Aktaş & N. Demirel, 2021. "A hybrid framework for evaluating corporate sustainability using multi-criteria decision making," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(10), pages 15591-15618, October.

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