Sustainability Reporting in the Context of Small and Medium Business Enterprises in Kenya: A Conceptual Framework

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dc.contributor.authorMwasiaji, Evans
dc.date.accessioned2023-06-19T12:18:35Z
dc.date.available2023-06-19T12:18:35Z
dc.date.issued2020
dc.descriptionArticleen_US
dc.description.abstractExtant literature consistent with the 2030 global agenda has pursued discussions on the construct of sustainable development separately from that of sustainability reporting and environmental regulations in spite of the inferred indications that the three can be assimilated to register impact on the performance of small and medium business enterprises. The purpose of this study is to provide a review of relevant theoretical and empirical literature on the perspectives associated with sustainable development in the context of small and medium business enterprises in Kenya. This study revealed that small and medium business enterprises face numerous constraints including under capitalization thus activities necessary for sustainable development are not a priority in favor of short-term economic interests. Further, streams of research on Sustainable Development Goals and business financial performance have returned conflicting results. This paper therefore argues that meaningful engagement by small and medium enterprises to allow integration of sustainable development concerns into their core operations is possible only if entrepreneurs understand the correlation between current business activities, the sustainability agenda and business financial performance based on empirical data. This study has identified nascent knowledge gaps and proposed a theoretical model to show the interaction of relevant variables for purposes of progressing knowledge and forming a basis for additional studiesen_US
dc.identifier.citationMwasiaji, E. (2020). Sustainability Reporting in the Context of Small and Medium Business Enterprises in Kenya: A Conceptual Framework. International Journal of Business Marketing and Management, 5(1), 13-22.en_US
dc.identifier.urihttp://www.ijbmm.com/paper/Jan2020/824043612.pdf
dc.identifier.urihttp://ir-library.ku.ac.ke/handle/123456789/25875
dc.language.isoenen_US
dc.publisherIJBMMen_US
dc.subjectSustainable development Goalsen_US
dc.subjectsustainability reportingen_US
dc.subjectregulatory frameworken_US
dc.subjectSME performanceen_US
dc.titleSustainability Reporting in the Context of Small and Medium Business Enterprises in Kenya: A Conceptual Frameworken_US
dc.typeArticleen_US
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