Environmental perspectives, practices and performance in small firms

The importance of the need to gain insights into the inclusion of environmental issues into the normal business activities has been well documented in the academic and professional literature. Using stakeholder theory, the purpose of this study was to survey the SMEs in Australia. Its purpose was to determine the SME awareness of, and their motivation for expenditure on environmental issues. In addition the study sought to ascertain the inclusion by SMEs of environmental issues in their internal information system. The results suggest that the SME sector is incorporating environmental issues into their normal business activities, although it appears that perceptions and activities may not be consistent across all SME respondents.