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The small and medium enterprises (SMEs) in China have achieved a rapid and sustainable growth for more than three decades that have also contributed to China's economic development. However, the studies on public's sensitivity to environmental issues is still scarce which signals for more research to be conducted on the environmental topics. Therefore, the objective of this study is to examine the pressure of internal stakeholders, namely shareholders and employees of SMEs in Shanxi Province in China towards the need to comply with environmental accounting reporting. One hundred and fifty copies of questionnaires were distributed, but only one hundred twenty-nine ready copies were subsequently collected. The data were then analysed by utilising Partial Least SquaresStructural Equation Modeling (PLS-SEM) using SmartPLS 3.3.2. The results show that SMEs employees in Shanxi Province in China were able to pressure their employers to implement environmental accounting reporting. The insights of this study prove that SMEs employees in Shanxi Province were thoughtful on environmental issues as environmental accounting reporting can improve SMEs performances concerning the environment, inventory and controlling costs, efficient technologies with less pollution, non-polluting products.

Internal Stakeholders' Pressure on Environmental Accounting Reporting in SMEs in Shanxi Province, China