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Lookup NU author(s): Dr Simon Parry
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Objectives This paper examines the effects that voluntary environmental reporting has on specific environmental practices in micro businesses. In particular, praxis discontinuities between policy and behaviour are contrasted between disclosing and non-disclosing micro business, ceteris paribus, in a rural region of North West England. Prior work The paper adds to the debate on the value of social responsibility disclosure for SMEs. Specifically, it questions the value of increased formal disclosure as a driver of improved practice. Approach Data was gathered using semi-structure interviews in six representative businesses and findings were interpreted using a lens derived from the concept of moral proximity (the belief that small businesses are embedded in local communities and therefore are more morally accountable for their actions). Results Findings suggest that environmental reporting is primarily driven by coercive/regulatory forces whereas environmental practice is driven more by economic/strategic forces. The degree of discontinuity between policy and behaviour can be correlated to moral proximity, and this is found to vary significantly by industry sector. Implications The study concludes that an increased level of environmental reporting is no guarantee of improved environmental practice due to the dislocation between the drivers of the two elements of praxis. Value The study provides empirical evidence of praxis discontinuities between policy and behaviour that can help inform future policy development on small business social responsibility reporting.
Author(s): Parry SN
Publication type: Conference Proceedings (inc. Abstract)
Publication status: Published
Conference Name: Sustainable Futures: Enterprising Landscapes and Communities (34th Institute for Small Business and Entrepreneurship conference)
Year of Conference: 2011
