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<p>Globally, small and medium enterprises (SMEs) account for ninety per cent of total enterprises and are considered major players in exports, economic progress and employment generation of an economy, though they struggle for survival due to the lack of economic assessment of their financial and non-financial health. This research aims to identify the key material topics (challenges) for economic sustainability and to prioritise the economic standards and disclosures. The present research has been conducted in two phases to identify the materiality topics and prioritise economic sustainability standards and disclosures for manufacturing SMEs. In phase I, key material topics related to economic sustainability have been identified using modified Nominal Group Technique (M-NGT), and in phase II, prioritisation of the economic sustainability standards has been done using the Analytical Hierarchy Process (AHP) technique. The research findings developed a materiality matrix of economic challenges and recommended economic sustainability standards and disclosures to be reported by the manufacturing SMEs. The purposeful reporting of ESG will provide strategic solutions for economic challenges.</p>

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Developing materiality matrix and prioritisation of economic sustainability standards for manufacturing SMEs: An M-NGT and AHP approach

  • 期刊论文

  • 发表日期：

    2025年7月22日

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  • Manvendra Pratap Singh,
  • Arpita Chakraborty,
  • Deepak Ranjan

摘要

Globally, small and medium enterprises (SMEs) account for ninety per cent of total enterprises and are considered major players in exports, economic progress and employment generation of an economy, though they struggle for survival due to the lack of economic assessment of their financial and non-financial health. This research aims to identify the key material topics (challenges) for economic sustainability and to prioritise the economic standards and disclosures. The present research has been conducted in two phases to identify the materiality topics and prioritise economic sustainability standards and disclosures for manufacturing SMEs. In phase I, key material topics related to economic sustainability have been identified using modified Nominal Group Technique (M-NGT), and in phase II, prioritisation of the economic sustainability standards has been done using the Analytical Hierarchy Process (AHP) technique. The research findings developed a materiality matrix of economic challenges and recommended economic sustainability standards and disclosures to be reported by the manufacturing SMEs. The purposeful reporting of ESG will provide strategic solutions for economic challenges.