Analysis of Social and Environmental Information Reported by American SMEs
Authors
Zhen Su
Corresponding Author
Zhen Su
Available Online May 2018.
- 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/).
Cite this article
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 -