Small and medium enterprises (SMEs) are forced to adhere to sustainable development (SD) regulations and standards. However, SMEs encounter difficulty in assessing their performance due to the lack of an efficient and effective approach to deal with the uncertainties in hierarchical relationships and interrelationships. Moreover, interrelations exist among the proposed attributes that increase the difficulty of the assessment. To overcome these issues, exploratory factor analysis is used to screen out the less important attributes and build a hierarchal structure. The fuzzy synthetic method addresses the hierarchical structure and decision-making, and a trial evaluation laboratory assesses the interrelationships among the attributes by providing a visual interrelationship map. The results indicate that strategic and financial management are the major problems for SMEs. SD relies on enhancing sustainable supply chain performance, sustainable human resources and environmental management. This study contributes by not only filling the information gap for SD for SMEs but also providing a guideline for improvement. The theoretical and managerial implications are discussed.Sustainability 2019, 11, 4119 2 of 25 extended the concept to balance economic, environmental and social aspects. Wu et al. [4] argued that SD cannot take only economy, environment and society into account but also must consider operations, resilience, the long term and stakeholders. Witjes [5] found that enterprises are impacted by diverse SD aspects, and these impacts are not limited to only environmental or social aspects. Launching SD not only promotes the reputation of an enterprise and fulfills the expectations of the public but also becomes a core competence in competing with rivals. Although prior studies have extensively discussed SD, a discussion from the perspective of SMEs and a guideline for improvement is lacking.SMEs exist in diverse industries and often face resource constraints in developing SD. Thus, 70% of all industrial pollutants are generated by SMEs [6]. A previous study has demonstrated that approaches to launching SD must be formulated with SME features rather than simply shifting SD practices from large enterprises to SMEs, as the latter approach has been indicated to be unsuitable [7]. Although large enterprises and governments have attempted to increase SME engagement in sustainability initiatives, a framework allowing SMEs to clarify and launch the requested SD arrangements is lacking [8][9][10]. In addition, ways to assess performance and expressively engage SMEs in real SD management and practices are absent in previous studies [11].Prior studies have not proposed valid and reliable hierarchical structures or dealt with the interrelationships among the attributes. For instance, Udo and Jansson [12] noted that SD is a multidimensional, multidisciplinary, and interdisciplinary problem of significant complexity and uncertainty. To deal with SD assessment, exploratory factor analysis (EFA) is employed to screen the attribu...