The role of accounting and reporting in sustainable development has been gaining prominence over the last few decades. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate sustainability reporting enables the sustainable development...

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...

The role of accounting and reporting in sustainable development has been gaining prominence over the last few decades. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate sustainability reporting enables the sustainable development...

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...