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Operationalising Sustainability: How Small and Medium Sized Enterprises Translate Social and Environmental Issues into Practice

In: Business Performance Measurement and Management

Author

Listed:
  • Cristiana Parisi

    (University of Siena)

  • Maria Pia Maraghini

    (University of Siena)

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.

Suggested Citation

  • Cristiana Parisi & Maria Pia Maraghini, 2010. "Operationalising Sustainability: How Small and Medium Sized Enterprises Translate Social and Environmental Issues into Practice," Springer Books, in: Paolo Taticchi (ed.), Business Performance Measurement and Management, chapter 0, pages 131-147, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-04800-5_9
    DOI: 10.1007/978-3-642-04800-5_9
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    Cited by:

    1. Matthew P. Johnson, 2015. "Sustainability Management and Small and Medium‐Sized Enterprises: Managers' Awareness and Implementation of Innovative Tools," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 271-285, September.
    2. Milota Vetráková & Miloš Hitka & Marek Potkány & Silvia Lorincová & Lukáš Smerek, 2018. "Corporate Sustainability in the Process of Employee Recruitment through Social Networks in Conditions of Slovak Small and Medium Enterprises," Sustainability, MDPI, vol. 10(5), pages 1-17, May.
    3. Khan, Mehmood & Ajmal, Mian M. & Gunasekaran, Angappa & AlMarzouqi, Abdulla H. & AlNuaimi, Bader Khamis, 2021. "Measures of greenness: An empirical study in service supply chains in the UAE," International Journal of Production Economics, Elsevier, vol. 241(C).

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