Abstract
Drawing on a survey of Italian SMEs from the Tuscan area, this study aims to explore if and how SMEs integrate sustainability in their strategy and management systems, in particular in the performance measurement system. By combining theoretical and empirical findings, the study provides insights on how performance measurement systems could be improved to better operationalise sustainability strategies in SMEs. Moreover, the paper aspires to contribute to the existent sustainability literature by focusing on the processes of translating social and environmental issues into practice within SMEs.
The research is part of the activities of the Sustainability & Management Lab (S&M Lab), an international research group whose aim is to explore how social and environmental issues can be effectively integrated into companies’ traditional strategic planning, organizational structures, accounting and performance measurement systems.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Ardriof J, Waddock S, Husted B, Sutherland Rahman S (eds.) (2002) Unfolding stakeholder thinking: theory. Responsibility and engagement. Greenleaf Publishing, Sheffied.
Besser T, Miller N (2001) Is the good corporation dead? The community social responsibility of small business operators. J Socio Econ 33:221–241.
Bhattacharya CB, Sankar Sen (2004) Doing better at doing good: When, why, and how consumers respond to corporate social initiatives. California Manag Rev 47(1):9–24.
Busco C, Quattrone P, Riccaboni A (2007) Management accounting: issues in interpreting its nature and change. Manag Account Res 18(2):125–149.
Carroll AB (1991) The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Bus Horiz 34(4):39–48.
Carroll AB (2001) The moral leader: essential for successful corporate citizenship. In: Andriof J, McIntosh M (eds) Perspectives on corporate citizenship. Greenleaf Publishing, Sheffield.
Curran J, Blackburn R (1994) Small firms and local economic networks: the death of the local economy. Paul Chapman Publishing, London.
Curran J, Rutherfoord R, Lloyd Smith S (2000) Is there a local business community? explaining the non-participation of small business in local economic development. Local Economy 15(3): 128–143.
Esrock S, Leichty G (1998) Social responsibility & corporate web pages: Self-presentation or agenda setting? Public Relations Review 24(3):305–319.
Gadenne D et al (2009) An empirical study of environmental awareness and practices in SMEs. J Bus Ethics 84:45–63.
Garriga E, Mele´ D (2004) Corporate social responsibility theories: mapping the territory. J Bus Ethics 53:51–71.
Goffee R, Scase R (1995) Corporate realities: the dynamics of large and small organisations. London International Thomson Business Press, London.
Graafland J, van de Ven B, Stoffele N (2003) Strategies and instruments for organising CSR by small and large businesses in the Netherlands. J Bus Ethics 47(1):45–60.
Jones T (1991) Ethical decision making by individuals in organizations: an issue-contingent model. Acad Manag Rev 16(2):366–395.
Kramer M, Pfitzer M, Lee P (2005) Competitive social responsibility: uncovering the economic rationale for corporate social responsibility among Danish small- and medium- sized enterprises. Foundation strategy group and centre for business and government, John F. Kennedy school of government. Harvard University Press, Boston, MA.
Meyer JW, Rowan B (1997) Institutionalized organizations: formal structure as myth and ceremony. Am J Sociol 83:340–363.
Porter ME, Kramer MR (2006) Strategy and Society. The link between competitive advantage and Corporate Social Responsibility: Harvard Business Review, December, 78–92.
Southwell C (2005) Engaging SMEs in community and social issues. In: Spence, LJ, Habisch, A, Schmidpeter, R (eds) Responsibility and social capital: the world of small and medium sized enterprises. Palgrave MacMillan, Hampshire.
Spence LJ, Rutherfoord R (2003) Small business and empirical perspectives in business ethics: editorial. J Bus Ethics 47(1):1–5.
Spence LJ, Schmidpeter R (2003) SMEs, social capital and the common good. J Bus Ethics 45(1–2):93–108.
Spence LJ, Schmidpeter R, Habisch A (2003) Assessing social capital: small and medium sized enterprises in the UK and Germany. J Bus Ethics 47(1):17–29.
Spence LJ (1999) Does size matter? the state of the art in small business ethics. Bus Ethics: Eur Rev 8(3):163–174.
Spence LJ (2000) Practices, priorities and ethics in small firms. Institute of Business Ethics, London.
Tencati A, Perrini F, Pogutz S (2004) New tools to foster corporate socially responsible behaviour. J Bus Ethics 53(1–2):173–190.
Tilley F (2003) Sustainability and competitiveness: are there mutual advantages for SMEs? In: Jones O, Tilley F (eds) Competitive advantage in SMEs: organising for innovation and change. John Wiley & Sons Ltd, Chichester.
Votaw D (1973) Genius becomes rare. In: Votaw D, Sethi SP (eds) The corporate dilemma: traditional values and contemporary problems. Prentice Hall, New Jersey.
Waddock S (2001) Integrity and mindfulness: foundations of corporate citizenship. In: Andriof J, McIntosh M, (eds) Perspectives on corporate citizenship. Greenleaf Publishing, Sheffield.
Whitehouse L (2003) Corporate social responsibility as citizenship and compliance: initiatives on the domestic, European and global level. J Corp Citizenship 11:85–98.
Wood DJ (1991) Corporate social performance revisited. Acad Manag Rev 16(4):691–718.
Acknowledgments
The authors wish to thank the region Toscana for promoting the survey. We also thank the Sustainability & Management Lab (S&M Lab) for the support.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2010 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Parisi, C., Maraghini, M.P. (2010). Operationalising Sustainability: How Small and Medium Sized Enterprises Translate Social and Environmental Issues into Practice. In: Taticchi, P. (eds) Business Performance Measurement and Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-04800-5_9
Download citation
DOI: https://doi.org/10.1007/978-3-642-04800-5_9
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-04799-2
Online ISBN: 978-3-642-04800-5
eBook Packages: Business and EconomicsBusiness and Management (R0)