Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/188297 
Year of Publication: 
2017
Citation: 
[Journal:] Pakistan Journal of Commerce and Social Sciences (PJCSS) [ISSN:] 2309-8619 [Volume:] 11 [Issue:] 1 [Publisher:] Johar Education Society, Pakistan (JESPK) [Place:] Lahore [Year:] 2017 [Pages:] 389-405
Publisher: 
Johar Education Society, Pakistan (JESPK), Lahore
Abstract: 
This paper seeks to understand why Pakistani SMEs are not reporting on sustainability practices. Also, this paper aims to understand the sustainability reporting patterns of SMEs worldwide. Out of 190 sustainability reports, published by SMEs around the world, there is not even a single report published by any Pakistani SME. This paper employs mixed methodology that includes the use of quantitative content analysis for understanding the reporting patterns and the use of questionnaire based survey and qualitative interviews for understanding the reasons for non-reporting. This paper concludes that there is a lack of awareness about sustainability reporting. Also, there are some implementation issues, lack of training and skills, lack of regulation, government support and sustainability infrastructure. Furthermore, the stakeholder pressure and demand for sustainability reporting is missing in the context of Pakistan. In the absence of all these pressures and in the presence of limited resources, SMEs are least interested in sustainability reporting as perceived benefits are far less than perceived costs.
Subjects: 
sustainability practices
sustainability reporting
small & medium enterprises
Pakistan
non-reporting sustainability
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

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