Exploring corporate sustainability integration into business activities. Experiences from 18 small and medium sized enterprises in the Netherlands

Abstract

Although companies have shown a growing awareness of the importance of Corporate Sustainability (CS), integration of CS into their business activities is still problematic. Most of the CS research focuses on large corporations, with limited discussions of Small and Medium Sized Enterprises (SMEs). Research on SMEs has shown that most CS activities have been developed in isolation, and have not yet been totally integrated into the business activities. This research aims to understand how SMEs integrate CS into their business activities. Eighteen SMEs were analysed. These SMEs were, on their explicit request, supported in enhancing the integration of CS into their business activities. The external change agents connected to this consultancy firm applied four CS integration tools, which was based on their own experience in supporting the integration of CS in companies. The data generated through the application of these tools gives this research a specific, external change agent perspective that contributes to the understanding of CS integration. Tables including the tool data of all companies were used to analyse all eighteen cases as well as to enable a cross case comparison. The data showed that a balance proved to be necessary between a physical and social focus in the SMEs' vision on CS, the CS integration activities, the conditions for the CS change agent and the CS assessment. The research also found that although companies in a more advanced CS growth stage have more management system certifications, the management system itself is not used to ensure CS integration.

Corporate sustainability performance improvement using an interrelationship hierarchical model approach

“…For instance, Perez‐Batres, Doh, Miller, and Pisani () stated that strategic resources contribute to sustainability decisions while implementation is considered, and revealed priority conservation practices with cost savings with points, energy preservation and waste deduction as domains that are most likely to contribute to cost savings, resource conservation and water management. Current debates have concentrated on the concept of sustainability, but only for the business context, reflecting on how firms can provide development that recognizes the needs of future generations through assuring social standards and protecting the natural environment (Tseng et al, ; Vildåsen et al, ; Witjes et al, ) . In a recent study, Tseng et al () concluded that firms' capabilities in their supply chain networks must address multi‐aspects (e.g.…”

“…For instance, Vildåsen, Keitsch, and Fet () debated in‐between economics and a systemic environmental aspect because the topic addresses balancing the creation of economic value with the environment and social concerns. Witjes, Vermeulen, and Cramer () noted that although firms have shown an increasing awareness of CS, integrating TBL into their business activities is still problematic. Moreover, the assessment is usually conducted through a set of attribute development and monitoring.…”

Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability

“…This fact explains the increasing number of standards and guidelines dedicated to addressing sustainability issues in different areas and sectors. However, it must be acknowledged that many criticisms are made around the adoption of international standards because sometimes they are implemented due to external pressures and have as sole objective to obtain the certification, with no prospects of achieving real improvements for the sustainability of the business [123,124].…”

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

“…The general research focus has remained on large or even multinational corporations (Witjes et al, 2016), and few are, within SER literature, the studies specifically analyzing the management and reporting of SEA in small and medium enterprises (SMEs) and in family firms (Campopiano et al, 2012;Uhlaner at al., 2004;Massa et al, 2015).…”

“…Whilst the general research focus of social and environmental responsibility (SER) has remained on large or even multinational companies (Jenkins, 2009;Witjes et al, 2016), a more recent literature stream focused the research on Small and Medium Enterprises (SMEs), opposing the view that SMEs are homogenous entities and 'little big companies' for which the same corporate social responsibility (CSR) tools provided for large companies are valuable (Wilkinson, 1999;Tilley, 2000) (note 1). Instead, SMEs are a fragmented, far from homogeneous sector, operating in numerous and diverse economic sphere, characterized by different managerial styles and ownership structures (Jenkins, 2009).…”