IDEAS home Printed from https://ideas.repec.org/a/ibn/ibrjnl/v10y2017i5p39-50.html
   My bibliography  Save this article

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

Author

Listed:
  • Fabio Caputo
  • Stefania Veltri
  • Andrea Venturelli

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 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.

Suggested Citation

  • Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study," International Business Research, Canadian Center of Science and Education, vol. 10(5), pages 39-50, May.
  • Handle: RePEc:ibn:ibrjnl:v:10:y:2017:i:5:p:39-50
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/view/67599/36663
    Download Restriction: no

    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/view/67599
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    2. Sandy Q. Qu & John Dumay, 2011. "The qualitative research interview," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 238-264, August.
    3. Angelo Riccaboni & Emilia Luisa Leone, 2010. "Implementing strategies through management control systems: the case of sustainability," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(2), pages 130-144, January.
    4. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    5. Stephen Jollands & Chris Akroyd & Norio Sawabe, 2015. "Core values as a management control in the construction of “sustainable development”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 12(2), pages 127-152, June.
    6. Cory Searcy, 2016. "Measuring Enterprise Sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 25(2), pages 120-133, February.
    7. Heledd Jenkins, 2006. "Small Business Champions for Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 67(3), pages 241-256, September.
    8. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    9. Francesco Perrini, 2006. "SMEs and CSR Theory: Evidence and Implications from an Italian Perspective," Journal of Business Ethics, Springer, vol. 67(3), pages 305-316, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study," Sustainability, MDPI, vol. 9(6), pages 1-23, June.
    2. Francesca Bertoncelli & Paola Fandella & Emiliano Sironi, 2021. "The Relationship between Governance Quality and the Cost of Equity Capital in Italian Listed Firms: An Update," JRFM, MDPI, vol. 14(3), pages 1-16, March.
    3. Daeheon Choi & Chune Young Chung & Jason Young, 2019. "An Economic Analysis of Corporate Social Responsibility in Korea," Sustainability, MDPI, vol. 11(9), pages 1-18, May.
    4. Massimiliano Celli & Simona Arduini & Tommaso Beck, 2024. "Corporate Sustainability Reporting Directive (CSRD) and His Future Application Scenario for Italian SMEs," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(4), pages 1-44, July.
    5. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
    6. repec:osf:inarxi:6p8uv_v1 is not listed on IDEAS
    7. Nguyen Thi Canh & Nguyen Thanh Liem & Phung Anh Thu & Nguyen Vinh Khuong, 2019. "The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms," Sustainability, MDPI, vol. 11(13), pages 1-14, July.
    8. Siming Yu & Muhammad Safdar Sial & Dang Khoa Tran & Alina Badulescu & Phung Anh Thu & Mariana Sehleanu, 2020. "Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030," Sustainability, MDPI, vol. 12(15), pages 1-16, August.
    9. Andrea Venturelli & Salvatore Principale & Lorenzo Ligorio & Simona Cosma, 2021. "Walking the talk in family firms. An empirical investigation of CSR communication and practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 497-510, January.
    10. Kurniawan, Putu Sukma, 2018. "An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia," INA-Rxiv 6p8uv, Center for Open Science.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    2. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study," Sustainability, MDPI, vol. 9(6), pages 1-23, June.
    3. Richard Arend, 2013. "Ethics-focused dynamic capabilities: a small business perspective," Small Business Economics, Springer, vol. 41(1), pages 1-24, June.
    4. Andrea Stübner & Svenja Jarchow, 2023. "Family oblige: the link between CSR and succession intention in small and medium family firms," Journal of Business Economics, Springer, vol. 93(3), pages 389-431, April.
    5. Sarit Nisim & Orly Benjamin, 2008. "Power and Size of Firms as Reflected in Cleaning Subcontractors’ Practices of Social Responsibility," Journal of Business Ethics, Springer, vol. 83(4), pages 673-683, December.
    6. Mercedes Rubio‐Andrés & María del Mar Ramos‐González & Miguel Ángel Sastre‐Castillo & Ignacio Danvila‐del‐Valle, 2020. "Exploring sustainability, good governance, and social responsibility in small and medium enterprises," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 852-869, March.
    7. Biconne, Valentina & Colombelli, Alessandra & Marullo, Cristina, 2024. "Exploring the Role of Openness to Collaborations with External Stakeholders in Sustainability Adoption: A Study Of Tourism Micro-Firms," Department of Economics and Statistics Cognetti de Martiis. Working Papers 202416, University of Turin.
    8. Hans-Jörg Schlierer & Andrea Werner & Silvana Signori & Elisabeth Garriga & Heidi Weltzien Hoivik & Annick Rossem & Yves Fassin, 2012. "How Do European SME Owner–Managers Make Sense of ‘Stakeholder Management’?: Insights from a Cross-National Study," Journal of Business Ethics, Springer, vol. 109(1), pages 39-51, August.
    9. Cuadrado Ballesteros, Beatriz & García Rubio, Raquel & Martínez Ferrero, Jennifer, 2015. "Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 20-31.
    10. Guillén León, 2017. "Evaluation of the perception and application of social responsibility practices in micro, small and medium companies in Barranquilla. An analysis from the theory of Stakeholders," Estudios Gerenciales, Universidad Icesi, vol. 33(144), pages 261-270.
    11. Manuel Larrán Jorge & Jesús Herrera Madueño & María Paula Lechuga Sancho & Domingo Martínez-Martínez, 2016. "Development of corporate social responsibility in small and medium-sized enterprises and its nexus with quality management," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1228569-122, December.
    12. Maria Jesus Bonilla‐Priego & Juan‐José Nájera‐Sánchez & Xavier Font, 2022. "Beyond ethics: The transformational power of overlapping motivations in implementing strategic sustainability actions," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 685-697, March.
    13. Jay Joseph & John E. Katsos & Mariam Daher, 2021. "Local Business, Local Peace? Intergroup and Economic Dynamics," Journal of Business Ethics, Springer, vol. 173(4), pages 835-854, November.
    14. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    15. Kurniawan, Putu Sukma, 2018. "An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia," INA-Rxiv 6p8uv, Center for Open Science.
    16. Suman Sen & James Cowley, 2013. "The Relevance of Stakeholder Theory and Social Capital Theory in the Context of CSR in SMEs: An Australian Perspective," Journal of Business Ethics, Springer, vol. 118(2), pages 413-427, December.
    17. Lin Zhang & Xiaochen Zhang & Jingjing An & Wei Zhang & Jingshen Yao, 2022. "Examining the Role of Stakeholder-Oriented Corporate Governance in Achieving Sustainable Development: Evidence from the SME CSR in the Context of China," Sustainability, MDPI, vol. 14(13), pages 1-22, July.
    18. Anna Remišová & Anna Lašáková, 2019. "Are Slovak Smes Ready To Take Responsibility For The Development Of Business Ethics?," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 161-174.
    19. Richard M. Crossley & Mohamed H. Elmagrhi & Collins G. Ntim, 2021. "Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3740-3762, December.
    20. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ibrjnl:v:10:y:2017:i:5:p:39-50. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.