Operationalising sustainability: How small and medium sized enterprises translate social and environmental issues into practice

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. © 2010 Springer-Verlag Berlin Heidelberg.