The business environment, these days, has gained much popularity to be included with sustainable issues. In this context disclosure of non-financial information has become an essential and integral part of corporate financial reporting practices. These non-financial issues are broadly classified...

The sustainable development has become global agenda for entire world with an initiation of the Sustainable Development Goals (SDGs) by United Nations. The UN SSE Initiative has set SDGs for stock exchanges and the paper focuses on SDG-8 (target:8.3): SMEs and Sustainable Development. The...