Metrics for measuring industrial sustainability performance in small and medium-sized enterprises
| Autor: | Azemeraw Tadesse Mengistu, Roberto Panizzolo |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: |
Triple bottom line
Sustainability metrics Triple bottom line Performance measurement Industrial sustainability Sustainable manufacturing Sustainable development goals Strategy and Management Sustainability metrics Industrial sustainability Performance measurement Sustainable manufacturing Sustainable development goals General Business Management and Accounting |
| Popis: | PurposeThis paper aims to identify and empirically analyze useful and applicable metrics for measuring and managing the sustainability performance of small and medium-sized enterprises (SMEs).Design/methodology/approachTo achieve the objective of the paper, potential metrics were adopted from previous research related to industrial sustainability and an empirical analysis was carried to assess the applicability of the metrics by collecting empirical data from Italian footwear SMEs using a structured questionnaire. The SMEs were selected using a convenience sampling method.FindingsThe results of the within-case analysis and the cross-case analysis indicate that the majority of the metrics were found to be useful and applicable to each of the SMEs and across the SMEs, respectively. These metrics emphasized measuring industrial sustainability performance related to financial benefits, costs and market competitiveness for the economic sustainability dimension; resources for the environmental sustainability dimension; and customers, employees and the community for the social sustainability dimension.Research limitations/implicationsApart from the within-case analysis and cross-case analysis, it was not possible to conduct statistical analysis since a small number of SMEs were accessible to collect empirical data.Originality/valueThe findings of the paper have considerable academic, managerial and policy implications and will provide a theoretical basis for future research on measuring and managing industrial sustainability performance. By providing a set of empirically supported metrics based on the triple bottom line approach (i.e. economic, environmental and social metrics), this paper contributes to the existing knowledge in the field of industrial sustainability performance measurement. |
| Databáze: | OpenAIRE |
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