SMES IN THE DYNAMICLAND SCAPE OF SUSTAINABILITY REPORTING

The quest for growth in society in an inclusive manner, that meets present
needs fully without impacting future generations from meeting their needs
fully too has been a key global interest for decades. This has challenged
global decision makers to explore various approaches to sustainable
development. The most recent approach being the recognition that
sustainability should be assessed through the interrelated impacts, risks and
opportunities on the environment, economy, social interactions and
governance (ESG). It is worth noting that even the globally ratified
Sustainability Development Goals (SDGs) is embedded on ESG too. The
recounting and publicizing of the resultant ESG findings has led to
emergence of various frameworks, all seeking to improve consistency and
quality in sustainability reporting.