The business case for sustainability reporting in SMEs: consultants' and academics' perceptions

Author:

Castilla‐Polo Francisca1ORCID,Guerrero‐Baena M. Dolores2ORCID

Affiliation:

1. Department of Financial Economy and Accounting, Faculty of Social and Juridical Sciences University of Jaén Jaén Spain

2. Department of Agricultural Economics, Finance and Accounting. WEARE: Water, Environmental and Agricultural Resources Economics Research Group Faculty of Law and Business Sciences, University of Córdoba Córdoba Spain

Abstract

AbstractThe main aim of this paper is to provide insights into how the business case for sustainability reporting (SR) in SMEs is perceived by two groups of experts (consultants and academics). In particular, we examine how these two groups prioritize a set of costs and benefits associated with this type of reporting. The study draws on the best–worst method, a multicriteria decision‐making technique. Interviews were conducted with consultants and academics to gather detailed information about their perceptions regarding the costs and benefits that may be derived from the implementation of SR in SMEs. Consultants identified “competitive advantage” and “reputation and legitimacy” as the most relevant potential benefits of implementing SR in SMEs, while academics identified the “economic cost” as the most important criterion to be considered in the decision‐making process. Experts' perceptions of the business case for sustainability may encourage nonreporting SMEs to engage in sustainability. The identified gap between consultants and academics in the prioritization of costs and benefits is especially relevant to the emerging field of SR in SMEs. The study addresses an important topic from across the social and environmental accounting literature, the business case for SR in SMEs.

Publisher

Wiley

Subject

Development,Renewable Energy, Sustainability and the Environment

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