A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study

Abstract

The paper aims to depict the forces responsible for an effective introduction of a sustainability report within SMEs. The paper's aim is addressed employing the case study methodology. In detail an Italian SME considered a best practice in introducing sustainability innovations has been selected and analyzed. The main outcome of the paper is to use the case study evidence to construct a conceptual model highlighting the forces that drive companies to introduce innovative sustainable management tools. The conceptual model emphasizes as driving forces the capability of the firm to engage with its stakeholders, together with some relevant managerial and organizational features. The adoption of sustainable management tools is the outcome of a strategic alignment of corporate and sustainable strategy, and of the organizational capability to carry on effectively social and environmental responsibility (SER) activities based on the firm's SER critical dimensions.

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

“…The GTS Group was chosen for several main motives. The first is related to the circumstance that the GTS Group was considered by the researchers to be particularly suitable for illuminating the phenomenon under investigation from an internal point of view (i.e., how the company integrates sustainability into corporate performance measurement, management and control systems) as the case organization was undergoing transformation in the area of sustainability that led in 2014 to the disclosure of its first sustainability report [11]. The second reason is linked to the consideration that sustainability is becoming an increasingly important issue in the sector in which the GTS Group operates, which is intermodal freight transport, characterized by a high production of negative externalities.…”

“…Sustainability management accounting research has attracted increasing scholarly attention with a focus on external reporting [11], whereas only a limited consideration has been dedicated to the role of management controls in supporting sustainability within organizations [1] (Note 2, Appendix A). In other words, much has been written about "why" companies are involved in sustainability issues, such as the determinants of sustainability reporting and factors leading to the implementation of sustainability practices [12,13], while relatively little research has addressed the "how" question such as how companies integrate sustainability into corporate performance management systems (PMSs) [14] (Note 3, Appendix A).…”

An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia

“…A case study approach is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon (Caputo et al, 2017). In the qualitative descriptive study, the research aims to reach current information related to the variables studied.…”

“…The first is semi-structured interview. This study used the semi-structured interview because of its high degree of flexibility (Caputo et al, 2017;Qu and Dumay, 2011). Interviews were conducted to VOE and SMEs management, the government of Tajun village, and the communities in Tajun village.…”

“…Wiesner et al (2017) develop a model for managing change toward environmental sustainability within SMEs by investigating the main environmental sustainability change and the findings provide and empirically environmental sustainability model. Caputo et al (2017) develop of a new conceptual model to highlight the factors driving SMEs towards effective introduction of sustainability management tools and introducing a sustainable report.…”