THE ENVIRONMENTAL RESPONSIBILITY OF SMALL FIRMS: INVESTIGATING CURRENT AWARENESS AND PRACTICE

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 organisational size and the use of environmental audits; the reasons why smaller business units are less likely to undertake an environmental audit; policies that could improve the environmental practices of smaller firms.