The paper intends to understand the research trends in "Covid-19 and SME" through a Systematic Literature Review and extract themes to explore the most affected areas of SMEs during the Covid 19 pandemic. Subsequently, the study attempted to understand how SMEs of a developing country strive during this crisis and recommend a resilience strategy framework to navigate SMEs in post-Covid situations. The authors extracted data from Scopus and Web of science to conduct a Systematic Literature Review (SLR), Extracted data from both databases were merged using R programming. Each extracted data has its uniqueness in an organization; we use converted web of science data to Scopus data to get the same tag in R programming. The study adopts a bibliometric analysis to present the research corpus in the domain of “Covid-19 and SMEs”. The cluster method of R programming has been used to usher the significantly affected areas of SMEs. Based on the cluster theme, an open-ended questionnaire was developed and used to interview 23 SMEs in Bangladesh for the case study. Nvivo-13.00 was used to extract the topic from the transcriptions of the interviews. The study reveals that Cash flow shortages and Supply Chain Disruptions are the critical constraints of SMEs. On the contrary, Digital transformation has gained momentum during this crisis. Enterprises that made the best use of digital platforms through technology, digital marketing, and innovations secured the peak of success and profitability. The study also recommends a critical dynamic, resilient strategy model to adopt in the "new normal" for successful navigation of SME business in the future. The study is the first of its kind that integrates SLR and a case study on the hurdles of SME owners during the Covid 19 crisis. Thus, it helps advance the understanding of the subject matter and enables the formulation of resilient strategies by policymakers and SME owners to navigate the business in any potential crisis in the future. The study has significant methodological contribution as it presents how to merge both Scopus and web of science data to conduct bibliometric analysis through R programming. Besides, it also contributes to using R's clustering method to extract themes for SME and Covid -19 domain. Finally, the study presents an overview of SMEs in crisis such as Covid-19 and a case study of a rising economy and its response measures. The Case study has been designed to concentrate on Bangladesh's SME owners and practical implications potentially limited to emerging Asian Economies.

PurposeThe study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.Design/methodology/approachThe study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.FindingsThe key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.Research limitations/implicationsAn in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.Originality/valueThe study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

The present study intends to investigate the impact of corporate attributes in disclosing Human Resource information from the lens of Stakeholder theory. A sample of 100 annual reports of 20 commercial banks operating in Bangladesh for five years starting from 2015 to 2019 has been considered for this research. Content analysis and multiple linear regression have been used to meet the objectives. The results reveal that large firms disclose more information due to higher social reputation and greater accountability towards stakeholders. Further, human resource cost and human resource disclosures (HRDs) are positively related. It implies that corporations that invest more in human capital disclosure it in the annual report to let people know about it and enhance their credibility. The findings also demonstrate a negative relationship between HRDs and the firm’s age, which implies that, to be trustworthy, reliable, and retain public confidence, young firms disclose more information. In contrast, established firms tend to disclose less information. The findings of the study may exert remarkable contribution in devising corporate policy and setting measures of regulatory and accounting standard-setting bodies.

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