In SMEs, concept of sustainability reporting is quite novel in India. so what sources such as annual report, websites, etc can be used to analyze sustainability reporting in it.
This something quite interesting while we are promoting Make in India on one side and building sustainable cities, and climate change on the other side. While the concept is quite novel, we need to understand that in the Indian environment we need to make certain practices mandatory so far as compliances are concerned. I am an amateur in this field but still like to suggest that:
1) Step 1- should be building sustainability indicators from the secondary data which is available, for instance it could be annual reports, websites of the SME
2) Step 2 - Need to make certain things mandatory as a compulsory disclosure on certain aspects be it power consumption, water consumption, human safety, working conditions, availability of amenities etc.
3) Step 3 - Could be then see through the sustainability reporting
You could now do a fact finding ( on the info those are available in public domain) stating what is available and what is not and what are the concerns due to its unavailability.
Regards
A typical "large corporation" approach to certifying utilization of sustainability practices is to obtain ISO 14001 certification. However, ISO 14001 may be costly and inapplicable to the situations of SMEs in developing countries with heterogeneous business practices besides.
Instead, have a look at the link below to a UNEP report on the challenges for sustainable reporting on SMEs. Also, attached is one from CPA Australia, though again, I am not sure whether it is as applicable to the situations of SMEs in developing countries.
http://www.theguardian.com/sustainable-business/iso-14001-procurement-smes-environmental-management
http://www.uneptie.org/media/review/vol26no4/IE26_4-SMEs.pdf
http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/guide-assurance-sme-sustainability-reports.pdf
Dear Partap,
There are various things that need to be noticed or accounted while measuring sustainable advantage. To name as few are:
Cost Efficiency
Operational Efficiency
Enabler Capability
Enabler Development
Contemporary Dynamics
Buyer Threats
Supplier Threats
Profitability
Hope this will help.
Wish you all the best for your research.
Best Regards,
Sudhir Rana
Based on the operationalized definition, as, A sustainability report is an organizational report that gives information about economic, environmental, social and governance performance.
Three basic resources should be considered.
internal environment, internal task environment, and external environment, for detail you can read my proposed theoretical framework. Find the link below.
Article Conceptual Framework of Factors Affecting SMEs Manufacturing...
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