Corporate social responsibility practices and sustainability reporting recommendation in small and medium enterprises

Corporate social responsibility and sustainable development have not only been important concepts in parallel, but have also become indispensable for business life. Sustainability, which is seen as a way to create a global value for businesses, has begun to be integrated into business strategies and daily business activities. Small and medium-sized enterprises are represented by 98% in national economies. When we look at the place of small enterprises, it is seen that they have a very high place compared to international enterprises. However, it is observed that small businesses participate in sustainability on a limited basis despite their large role in the economy. Inadequate financial resources, lack of knowledgeable and experienced personnel, insufficient institutionalization and inadequate image management can be counted as the causes of limited participation of small businesses in sustainability. However, it is as vital as international businesses for small businesses to continue their activities by considering future generations. For this reason, it is very important to include small businesses in the sustainability global value chain. The primary objective is to raise awareness of small businesses and to benefit from the opportunities created by sustainability reporting. In addition, establishing viable sustainability standards for small businesses is the ultimate goal. The aim of this thesis is to examine the sustainability practices of small businesses and to make suggestions about how sustainability reporting should be.