Analysis of Social and Environmental Information Reported by American SMEs

DOI

10.2991/icmesd-18.2018.145How to use a DOI?

Keywords

Corporate sustainability reports, SMEs, Inferential statistics.

Abstract

This paper reports on in-depth empirical study into SMEs in America. It is found, based on descriptive statistics and inferential statistics, that the level of sustainable information reporting of American SMEs is improving, corporate from high-profile industry tend to disclose more sustainable information, and sustainable reports prepared in GRI-form might increase reports’ credibility. However, due to the bias of Clarkson et al Scale and the size of sample, a correlation between type of industry, form of reports and the quality of reports cannot be proved.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhen Su
PY  - 2018/05
DA  - 2018/05
TI  - Analysis of Social and Environmental Information Reported by American SMEs
BT  - Proceedings of the 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018)
PB  - Atlantis Press
SP  - 841
EP  - 846
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-18.2018.145
DO  - 10.2991/icmesd-18.2018.145
ID  - Su2018/05
ER  -