A Systems Perspective on Sustainability Management Systems: Lessons for SMEs
摘要
This study explores how sustainability issues are integrated into management systems, with a focus on small and medium enterprises (SMEs) in the agricultural sector. The research, adopting a systems perspective, proposes a new conceptual framework that addresses business sustainability tensions through a systematic approach while also considering the configuration of management control systems. Through an in-depth case study, the study examines the roles of sustainability management systems (SMSs) in incorporating sustainability into business strategy and operations. The findings reveal that effectively integrated SMSs not only support organizational alignment with sustainability goals but also foster innovation, competitive advantage and long-term value creation. This study contributes to the literature on SMSs emphasizing the importance of a holistic approach to embedding sustainability in business practices, particularly within the under-researched context of agricultural SMEs.