Sustainability in SMEs: A Descriptive Analysis of Practices and Indicators Based on Academic Literature
摘要
The article focuses on understanding how small and medium-sized enterprises (SMEs) can adopt sustainable practices and measure their performance. This involvement of SMEs in sustainability efforts is essential for achieving broader environmental and social goals. This study highlights a gap in existing literature, which predominantly focuses on large corporations. It points out that while large companies have integrated sustainability into their operations, SMEs often lack the resources and knowledge to do the same. The main objective of the study is to identify sustainability practices and indicators from academic literature that can be adapted for SMEs. The authors aim to provide a systematic review that bridges the gap between theory and practice, helping SMEs managers implement feasible sustainability initiatives. The authors conducted a systematic literature review to gather insights on sustainability in SMEs. They focused on recent studies while also considering seminal works to provide a comprehensive overview of the topic. Many SMEs do not perceive immediate benefits from sustainability efforts, which can hinder their motivation to adopt such practices. The findings suggest that SMEs can start their sustainability journey with simplified indicators and gradually expand their efforts. The article emphasizes the importance of education and training to empower SME managers to understand sustainability as a vital part of effective business management. The article concludes that integrating sustainability practices into SMEs is not only possible but also necessary for long-term success. By adopting tailored sustainability indicators, SMEs can improve their performance and contribute to a more sustainable economy.