Performance management systems for sustainability in SMEs: An interventionist approach

To address global sustainability, engagement from every social sector is necessary. In this context, businesses can play a pivotal role. Therefore, it is urgent to establish proper management tools in order to support or-ganizations’ top management in addressing these goals. While larger firms are making progress in measuring, managing and reporting sustainability performance, small and medium enterprises (SMEs) are lagging behind for various reasons – such as the lack of regulatory frameworks, standards, managerial competence and more. In OECD countries, SMEs account for 40% of private sector GDP. As such, their relevance and role in pursuing sustainability cannot be overlooked. This research aims to advance understanding of the development and implemen-tation of performance measurement and management (PMM) systems taking into account the sustainability dimensions of performance in SMEs. This is key to al-lowing businesses and their management to measure and monitor their impact at the economic, social and environmental levels. In order to do this, the research is based on action research and the incorporation of an interventionist approach. In particular, the authors have developed a sus-tainability PMM for a medium citrus company operating in the B-to-B market and based in Southern Italy.

Parole chiave:Sustainability, performance management and measurement, SMEs, interventionist approach, indicators.

Alessandra Buonasera, Guido Noto, Carlo Vermiglio, Performance management systems for sustainability in SMEs: An interventionist approach in "MANAGEMENT CONTROL" 3/2024, pp 39-59, DOI: 10.3280/MACO2024-003003