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Measuring sustainable transformation of small and medium‐sized enterprises using management systems standards

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  • Raul Carlsson
  • Tatiana Nevzorova

Abstract

Small‐ and medium‐sized enterprises (SMEs) represent a significant number of industries in need of moving towards more sustainable development. A sustainability perspective on business activities is today crucial for SMEs to achieve a new level of competitiveness. Identifying which is a suitable set of sustainability indicators for an individual SME is a big challenge. The availability of so many methods and systems can leave SMEs reluctant to implement them in their small business. Therefore, this research aims to create a sustainability maturity model for SMEs to visualize goals and assess progress on their transformation journey. Progress is assessed by indicators, exemplified by indicators of the Global Reporting Initiative and the maturity is verified as stepwise growth along international management system standards. Using the developed model, it is possible to determine the SMEs' sustainability performance. The research has resulted in a stepwise classification of the organization's maturity is compiled into training and auditing material in different regions and sectors.

Suggested Citation

  • Raul Carlsson & Tatiana Nevzorova, 2025. "Measuring sustainable transformation of small and medium‐sized enterprises using management systems standards," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 708-723, January.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:1:p:708-723
    DOI: 10.1002/bse.3995
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