Search results

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This paper aims to explore how experienced nurses relate to hazing and uncover the underlying limits of tolerance for newcomers.

Data were collected through eight qualitative focus group interviews (n = 35) and analysed using reflexive thematic coding.

The analysis revealed three themes in the limits of experienced nurses’ tolerance of newcomers: “Don’t be sensitive”, “Prove your respectability” and “Accept your inequality of rights”.

The paper challenges existing perspectives on hazing motivation since tolerating newcomers is motivated by defending the status quo against threatening and challenging newcomers.

To address the high level of autistic unemployment it has been recommended that autistic individuals be supported to own and lead social enterprises. This paper aims to discuss what is required to create an enabling environment for autistic social entrepreneurship.

By referring to the autism, entrepreneurship and complexity theory literature, it is argued in this conceptual article that to create the required enabling environment for autistic social entrepreneurship, business advisors need to adopt a business development approach that aligns with autistic ways of thinking. It is also agrued that a place-based autistic social enterprise support ecosystem based on a landscape of practice approach is required to bring together diverse support individuals and organisations who have different approaches to practice. Examples including personal reflections are used to support these claims.

Challenges and barriers to creating the required enabling environment are identified. Two theories of change, one focused on creating integrated service delivery and one focused on enabling the landscape of practice to transition to a more effective state, are proposed for addressing the identified challenges and barriers.

To the best of the author’s knowledge, for the first time this article identifies what is required to address the challenges and barriers in creating an enabling environment for autistic social entrepreneurship. Without addressing these challenges and barriers there is a risk that nascent autistic social entrepreneurs will be set up for failure.