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

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.

A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting

“…This allows sustainability to be operationalised and better understood, which aids sustainability reporting and stakeholder engagement. This research is timely given the increasing importance of environmental and sustainability issues (de Klerk and de Villiers, 2012;de Villiers et al, 2014;Glennie and Lodhia, 2013;Lawrence et al, 2013;Marx and van Dyk, 2011;Massa et al, 2015;Samkin, 2012;Schaltegger et al, 2013;Sharma and Kelly, 2014;Summerhays and de Villiers, 2012). In addition, recent developments around integrated reporting may further motivate companies to integrate management control systems with nonfinancial external reporting (Atkins and Maroun, 2015;Stent and Dowler, 2015).…”

Emerging Environmental Sustainability Practices In Msme's

“…37.5 percent of the analyzed studies indicate the first area containing practices that use education, and attitudes management (Hardeep, Sanjay , Swati, & Tarun, 2015) (Roxas & Chadee , 2012) (Howarth & Fredericks , 2012)(Hernandez-Pardo, Bhamra, & Bahmra, 2013) (Stewart & Gapp , 2012) (Nagypál, 2013), the second area from 50% of the studies contain management programs including certifications, management models and adoption of technology for management, in pursuit of the careful management of the environment (Massa, Farneti, & Scappini , 2015) (Windolph, Schaltegger, & Herzig, 2014) (Omri , 2015) (Nejati, Amran, Ahmad , & , 2014) (Halme & Korpela , 2013) (Hatak , Floh, & Zauner , 2015) (Uhlaner, LBerent-Braun, Jeurissen, & de Wit , 2011) (Hofmann, Theyel, & Wood, 2012), and finally the specific practices in MSMEs (Bos-Brouwers, 2009) (Chukwuemeka, Nkamnebe , & Amobi , 2013) that they include waste separation systems, energy saving policies, reducing resources in production and packaging, emissions control, reduction of the features offered in products and biodiverse use friendly alternatives.…”

“…Procedence (Hardeep, Sanjay , Swati, & Tarun, 2015) India (Massa, Farneti, & Scappini , 2015) Italy (Roxas & Chadee , 2012) Philippines (Windolph, Schaltegger, & Herzig, 2014) Germany (Omri , 2015) Tunisia (Nejati, Amran, Ahmad , & , 2014) Malaysia (Howarth & Fredericks , 2012) United Kingdom (Hernandez-Pardo, Bhamra, & Bahmra, 2013) Colombia (Halme & Korpela , 2013) Finland (Stewart & Gapp , 2012) Australia (Hatak , Floh, & Zauner , 2015) Austria (Bos-Brouwers, 2009) Germany (Nagypál, 2013) Hungary (Uhlaner, LBerent-Braun, Jeurissen, & de Wit , 2011) Netherlands (Hofmann, Theyel, & Wood, 2012) United States (Chukwuemeka, Nkamnebe , & Amobi , 2013) Nigeria…”

“…Emerging practices (Hardeep, Sanjay , Swati, & Tarun, 2015) Educational development programs for community social responsibility (Massa, Farneti, & Scappini , 2015) Sustainable management control (Roxas & Chadee , 2012) Control of attitudes for managing sustainability strategies (Windolph, Schaltegger, & Herzig, 2014) Certifications management by network for the management of sustainable development (Omri , 2015) Innovation and environmental performance (Nejati, Amran, Ahmad , & , 2014) The influence of the stakeholders and environmental responsibility (Howarth & Fredericks , 2012) Change managerial attitudes and empowerment for change sustainability (Hernandez-Pardo, Bhamra, & Bahmra, 2013) Changing perceptions towards sustainable products or services (Halme & Korpela , 2013) Analysis of innovation for sustainable development (Stewart & Gapp , 2012) Inclusion of people their perspectives and attitudes in the sustainable management (Hatak , Floh, & Zauner , 2015) Comprehensive change management models for sustainable organizations (Bos-Brouwers, 2009) Waste separation systems, energy saving policies, reducing resources in production and packaging, emissions control, reduction of the features offered in products and biodiverse use friendly alternatives (Nagypál, 2013) Study of social expectations for companies (Uhlaner, LBerent-Braun, Jeurissen, & de Wit , 2011) Factors influencing environmental management practices: family, tangibility, financial resources, perceived profitability (Hofmann, Theyel, & Wood, 2012) Adoption of computer technology for the manufacture of products, long-term partnerships for environmental management (Chukwuemeka, Nkamnebe , & Amobi , 2013) Respect for public policy…”

A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity

“…However, without reporting on environmental performance, stakeholders may not be aware of the performance achieved. Environmental performance and reporting therefore influence the level of stakeholder satisfaction and thus the environmental legitimacy of the organisation (Massa et al, 2015;Samkin, 2012). An organisation"s level of environmental proactivity consists of its environmental management system, environmental accounting, and its process of stakeholder engagement (González-Benito and González-Benito, 2006).…”