“…Meanwhile, Nor-Aishah et al (2020) and Hanaysha et al (2022) measured the sustainable performance of SMEs in a holistic manner, which consisted of three aspects known as economic, environmental and social sustainability. In some other previous studies, researchers focused on the adoption of "lean and green thinking" in achieving efficiency in production and reducing waste (Caldera et al, 2019), implementation of "lean thinking" in directing business firms towards sustainability practices (Franco & Rodrigues, 2021), application of "lean-green operations" in new product development for efficiency (Oliveira et al, 2022), green manufacturing practices and green innovation for corporate sustainable performance (Al-Hakimi et al, 2022), sustainable product and process design, sustainable waste disposal management, sustainable human resource management and local community development (Mitra, 2023) and, performing sustainable manufacturing practices which focused on using economically-sound processes to reduce negative environmental impacts in products production (Ali & Johl, 2023). It could be said that although many organizations have adopted sustainable practices, there remains no uniformed reporting standard and measurement of sustainable performance in which firms measure different things and report in different ways (Byrne, 2023;Ribeiro, 2023).…”