Business Strategy and the Environment – Special Issue
Environmental Responsibility and Disclosures by SMEs: Issues, Challenges and Future Directions
• Charles H. Cho, Schulich School of Business, York University, Canada (firstname.lastname@example.org)
• Robin Jarvis, Business School of Brunel University London, UK (email@example.com)
• Julia Roloff, Rennes School of Business, France (firstname.lastname@example.org)
• Amama Shaukat, Business School of Brunel University, London, UK (email@example.com)
Environmental responsibility and associated disclosures/reporting are a growing concern for businesses of all sizes including small and medium sized enterprises (SMEs). However, the diversity of SME characteristics, their opportunities, constraints and the individual, national and cultural differences among SMEs have resulted in a rather fragmented literature. This special Issue will focus specifically on questions of environmental accounting and reporting instruments and behaviours of SMEs. By doing so, we aim is to put together conceptual and empirical papers that address environmental accountability of SMEs and associated challenges.