Sustainability reporting (GRI G4) includes more than 73 indicators for reporting but in case of SMEs, they do not fulfill each parameter. Kindly suggest best means to analyze SMEs performance using Sustainability reporting.
There are a number of sustainability reporting tools that may be used or modified as per the organisation profile. It is also possible to devise a new assessment tool, as long as the economy, social, environment, governance aspects are taken into consideration. It must be based on a set if indicators that are to be reviewed on a timely basis.