ABSTRACT

Publishing a Sustainability Report is an advanced approach to transparency for any business, not only small and medium-sized enterprises (SMEs), and requires a strategy, policy and sustained practice in order to report in a comprehensive, balanced and mature way. Even with the sometimes limited scope of SME activity, the potential for thorough and even impressive reporting exists. A Sustainability Report can be an ideal vehicle for telling that story while delivering other organisational and relationship benefits at the same time. Some SMEs find creative ways to deliver a form of transparency around sustainability information which may not go as far as the global reporting initiative-based, comprehensive, data-based report, which tends to be what we look for when we hear the term 'Sustainability Report'. New Seasons Market, an Oregon-based local supermarket chain which prides itself on locally grown produce and giving back to the community, published a first 'Sustainability Report' in 2012 subtitled 'Growing Sustainably'.