AUSTRALIAN SMEs AND THE ENVIRONMENT: SOME INSIGHTS

The rationale of this study was to gain meaningful insights into SME awareness, practices and the assumed impacts associated with environmental issues. Supported by the theoretic interpretation of stakeholder theory, the study employed a mailed survey to gain data from SMEs operating nationally across Australia. The findings flag a diversity of results across industry groups and also firm size, particularly in relation to their awareness of environmental and social issues. The results also identified the areas of business activity where firms focus their efforts to be environmentally responsible, together with the types of environmental costs they incorporate into their internal information system. The results also revealed their view on the impact flowing from adopting environmental responsibility.