Abstract
Drawing on a survey of Italian SMEs from the Tuscan area, this study aims to explore if and how SMEs integrate sustainability in their strategy and management systems, in particular in the performance measurement system. By combining theoretical and empirical findings, the study provides insights on how performance measurement systems could be improved to better operationalise sustainability strategies in SMEs. Moreover, the paper aspires to contribute to the existent sustainability literature by focusing on the processes of translating social and environmental issues into practice within SMEs.
The research is part of the activities of the Sustainability & Management Lab (S&M Lab), an international research group whose aim is to explore how social and environmental issues can be effectively integrated into companies’ traditional strategic planning, organizational structures, accounting and performance measurement systems.
Keywords
- Corporate Social Responsibility
- Small Firm
- Medium Size Enterprise
- Environmental Strategy
- Sustainability Practice
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
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Acknowledgments
The authors wish to thank the region Toscana for promoting the survey. We also thank the Sustainability & Management Lab (S&M Lab) for the support.
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Parisi, C., Maraghini, M.P. (2010). Operationalising Sustainability: How Small and Medium Sized Enterprises Translate Social and Environmental Issues into Practice. In: Taticchi, P. (eds) Business Performance Measurement and Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-04800-5_9
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DOI: https://doi.org/10.1007/978-3-642-04800-5_9
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