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A study of sustainability reporting disclosures for manufacturing MSMEs: evidence from India

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  • Manvendra Pratap Singh
  • Mousumi Roy

Abstract

In present business environment, success and survival of micro, small and medium enterprises (MSMEs) depend upon how they are affecting natural environment and society against economic profits. Thus, it is necessary to examine the core business practises of enterprises in developing economy like India using sustainability reporting disclosures. The study reviewed the sustainability reports published by manufacturing MSMEs using MSME sustainability disclosure index (MSDI) in order to detail the business practises performed by the firms to address the sustainability challenges. The results indicate that sustainability reporting practises are dearth in Indian manufacturing MSMEs, especially in the context of environmental and social disclosures. The study feeds the debate regarding the extent to which MSDI can be considered as a mechanism for discharging social and environmental accountability in MSMEs.

Suggested Citation

  • Manvendra Pratap Singh & Mousumi Roy, 2019. "A study of sustainability reporting disclosures for manufacturing MSMEs: evidence from India," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 38(4), pages 395-414.
    • Handle: RePEc:ids:ijesbu:v:38:y:2019:i:4:p:395-414
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    Cited by:

    1. Manvendra Pratap Singh & Arpita Chakraborty & Mousumi Roy & Avinash Tripathi, 2021. "Developing SME sustainability disclosure index for Bombay Stock Exchange (BSE) listed manufacturing SMEs in India," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(1), pages 399-422, January.
    2. Kumari, Alka & Singh, Manvendra Pratap, 2023. "A journey of social sustainability in organization during MDG & SDG period: A bibliometric analysis," Socio-Economic Planning Sciences, Elsevier, vol. 88(C).

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