The rationale of this study was to gain meaningful insights into SME awareness,
practices and the assumed impacts associated with environmental issues. Supported
by the theoretic interpretation of stakeholder theory, the study employed a mailed
survey to gain data from SMEs operating nationally across Australia. The findings
flag a diversity of results across industry groups and also firm size, particularly in
relation to their awareness of environmental and social issues. The results also
identified the areas of business activity where firms focus their efforts to be environmentally
responsible, together with the types of environmental costs they
incorporate into their internal information system. The results also revealed their
view on the impact flowing from adopting environmental responsibility