The present study is undertaken to explore Corporate Reporting Practices in Listed Indian Small and Medium Enterprises. 70 Small and Medium Enterprises are selected from BSE SME Platform based the availability of Corporate Reports information for 10 years. Hence the period of study is 10 years from 2010-11 to 2019-20. The select companies are categorized into sectors. Corporate Reporting practices are defined with Annual Financial Reports, Audit Report, Related Party Disclosure and Directors Remuneration. These reports give most of the information about the performance and transparency of the Corporate Board. Each report of a company has weighted with 1. Hence the maximum average score in a particular sector is 4 and minimum average score is 0. Mean is used to explore average Corporate Reporting practices among listed SMEs. The study revealed that the Corporate Reporting practices are highly appreciable in Indian listed SMEs. The study has also revealed that the practices of corporate reporting in select SMEs are improving every year.

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Keywords: Small & Medium Enterprises, Corporate Reporting, Corporate Governance, Audit Committee.