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

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  • 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
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    References listed on IDEAS

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    Citations

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    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. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.

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    More about this item

    Keywords

    sustainability; conceptual model; sustainability report; SMEs; case study evidence;
    All these keywords.

    JEL classification:

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

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