Environmental responsibility and associated disclosures/reporting are a growing concern for businesses of all sizes including small and medium-sized enterprises (SMEs). However, the diversity of SME characteristics, their opportunities, constraints , and the individual, national, and cultural differences among SMEs have resulted in a rather fragmented literature. This Special Issue will focus specifically on questions of environmental accounting and reporting instruments and behaviours of SMEs. By doing so, the aim is to put together conceptual and empirical papers that address environmental accountability of SMEs and associated challenges.
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