Developing a sustainability report in a small to medium enterprise: process and consequences. Issue 1 (13th April 2015)

• Record Type: Journal Article
• Authors: Massa, Lorenzo; Farneti, Federica; Scappini, Beatrice
• Is Part Of: Meditari accountancy research. Volume 23:Issue 1(2015)
• Page Start: 62
• Page End: 91
• Publication Date: 2015-04-13
• Subjects: Small and medium enterprises -- Action research -- Lewin's planned change -- Sustainability report; Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1108/MEDAR-02-2014-0030
• Languages: English
• ISSNs: 2049-372X

Abstract

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.