It is agreed that within the UK there is a poor level of investment in formal training and development. This is particularly evident within the small firm sector. The literature, which considers this issue, concludes that there are a number of reasons why small firm owners are, on the whole,...

This paper addresses the issue of environmental auditing by smaller business units and compares the actions of the small firm sector with those of larger organisations. It will focus on four key themes: the necessity to bring small firms to environmental account; the relationship between...