“…In prior studies, the communication of the impact the activities of businesses have on the environment, including their core motivations have been explored through a diverse theoretical lens (stakeholder theory (Deegan, 2002;Gaia and Jones, 2017), legitimacy theory (Boiral, 2016) and institutional theory (DiMaggio and Powell, 1983)). However, while these theories help us to understand the motivations and factors driving business towards sustainability practices, our knowledge on how people and institution opt to shape their system and manage organisations obstacles that collide with their specific objectives and its impact on their expected outcome is limited (Mendy, 2020). This study, therefore, applies the concept of mirroring to examine the actions of SMEs toward sustainability practices, including their perspectives on the ongoing pursuit of a greener economy.…”