Proposal for a simplified sustainability report for small and mediumsized enterprises

Abstract

The objective of this study was to present a simplified sustainability report for small and medium-sized enterprises (SMEs), as they play an important role in the economy, create new jobs, and their activities impact natural resources. The study was based on descriptive and qualitative research with SMEs in Curitiba and its surrounding metropolitan region, located in the State of Paraná, southern Brazil. Data were collected using a questionnaire divided into three parts that included general information about the companies, motivations, and challenges in the adoption of sustainable practices by SMEs, and sustainability indicators selected from the Global Reporting Initiative (GRI)Standards and the Socio-Environmental Responsibility Questionnaire (QRSA) from financial institutions. The results indicated contradictions among the motivations, challenges, and communication of sustainable practices adopted by SMEs to their stakeholders. Finally, the results suggested that a simplified report may assist SMEs to adopt and, more importantly, communicate sustainable business practices to their stakeholders.

Keywords

• small and medium-sized enterprises; sustainable practices; sustainability indicators; motivations and challenges