Its very true that SR disclosures are important for manufacturing SMEs too. According to literature, numerous problems are listed for SMEs to implement SR such as: money, resources, awareness, knowledge and administrative support. Apart from all arguments, we comprehend GRI disclosures for manufacturing SMEs we found that there are some indicators which are important but SMEs can't consider them into their Sustainability reports such as
EC2: climate change risk
G4-EN7 Energy reductions in products and services
G4-EN20 Ozone-depleting substances (ODS)
G4-EN34 Environmental grievances
G4-LA15 Negative impacts for labor practices in the supply chain
G4-HR1 Investment agreements and contracts that include human rights clauses or underwent screening
G4-HR4 Significant risk of freedom of association in operations and suppliers
G4-HR12 Grievances about human rights impacts
G4-SO3 Risks related to corruption
G4-SO4 Communications and training on anti-corruption
G4-SO5 Confirmed incidents of corruption
G4-SO6 Political contributions
G4-SO7 Anti-competitive behavior
G4-SO11 Grievances about impacts on society
G4-PR2 Non-compliance concerning the health and safety impacts of products and services
G4-PR4 Non-compliance with regulations concerning product and service labeling
G4-PR6 Sale of banned or disputed products
Listing few of the indicators from exhaustive list of 102 specific disclosures of GRI G4 for manufacturing SMEs.
Any suggestions..
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