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The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement
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DOI：10.1002/bse.71340.png)
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Abstract
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Measuring sustainability performance is crucial for small and medium-sized manufacturing enterprises and sustainability indicators must be incorporated into decision-making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant. There is still no consensus on how to integrate sustainability indicators across different manufacturing contexts and the current literature lacks empirical research on their adoption. This study collected empirical data from 150 Italian small and medium-sized manufacturing enterprises to examine how they measure their sustainability performance. Furthermore, drawing on contingency theory, the study explores the influence of selected contextual factors (sector, size, understanding of sustainability and certifications held) on the measurement of sustainability performance and the relationships among these factors. The sampled companies primarily focus on sustainability aspects related to production or mandated by legislation. The most frequently covered aspects concern costs, income, waste, materials and occupational health and safety. Broader sustainability aspects involving customers, suppliers and the community are largely overlooked. Results show that the industrial sector significantly influences sustainability performance measurement systems, whereas size primarily affects the number of indicators measured. The sector also interplays with the certifications held and the understanding of sustainability, revealing an interesting interplay among different contextual factors. Lastly, the study suggests avenues for further research to enhance the understanding of sustainability performance measurement in small and medium-sized manufacturing enterprises. Practical implications indicate the need for sector-specific and size-specific solutions to support sustainability performance measurement, while promoting further certifications and improving understanding of the sustainability concept among practitioners.
Keywords:
indicators
manufacturing
performance
SMEs
sustainability
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