Aug 2026· Development Through Research and Innovation IDSC-2026· pp. 273-277· 0 citations
Abstract
Sustainability for small and medium-sized enterprises involves the balanced integration of economic, social, environmental and governance objectives into their daily activity. For SMEs, sustainable development does not only mean reducing negative environmental impact, but also using resources efficiently, strengthening responsibility toward employees and the community, respecting ethical principles and maintaining stable economic performance in the long term. The purpose of this paper is to analyze the main sustainability principles applicable to SMEs and to highlight their role in increasing competitiveness and resilience. The research methodology is based on qualitative analysis, comparative analysis and the examination of specialized literature and sustainability frameworks. The findings emphasize that the adoption of ESG principles contributes to improved operational efficiency, stronger stakeholder trust, better access to financing and long-term business stability. At the same time, SMEs face challenges related to limited financial resources, managerial expertise and access to green technologies. Therefore, sustainability should be integrated into the strategic development of SMEs and supported through institutional initiatives and simplified sustainability reporting frameworks.
The development of sustainability practices has become one of the critical concerns for enterprises and their stakeholders. Sustainability has become a necessity in the twenty-first century, and businesses must address it as a crucial element for long-term success. This study aims to provide insights into the best prac...
The effect of corporate governance on the sustainability of Igbo-owned Small and Medium
Enterprises (SMEs) in Nigeria is examined. Although these enterprises contribute significantly to
employment generation, economic growth, and entrepreneurial development, they face high
failure rates primarily due to internal str...
P. C. Anyanwu· INTERNATIONAL JOURNAL OF SOC...· 0 citations
The integration of sustainability practices into corporate operations is gaining increased significance, driven in part by regulatory pressures such as the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD), which currently is heavily debated. Nevertheless, the directive will expand the scope...
Patrick Kraus, Fabian Braun, Dennis Schlegel et al.· Journal of Financial Reporti...· 0 citations
This study aims to develop and apply a simplified set of sustainability indicators within a small and medium-sized enterprise (SME) in the infrastructure construction sector, assessing their operational viability, implementation costs, and the potential for integrating these indicators into management processes and man...
Pierre da Silva Marinho, A. L. F. de S. Vasconcelos, Umbelina Cravo Teixeira Lagioia et al.· 6th Current Issues in Busine...· 0 citations
This study aims to examine the mediating role of green innovation in the relationship between environmental sustainability, sustainability performance, and financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Jakarta, Indonesia. Using a quantitative approach and Partial Least Squares Structural Equa...
Apollo Daito, Swarmilah Hariani, Lusia Sri Arini et al.· JURNAL ECONOMINA· 0 citations
The awareness of sustainability practices among SMEs has grown in many countries. However, there are issues in their abilities in reporting financial or nonfinancial performance related to sustainability, such as the lack of resources and capabilities to conquer the barriers in reporting, while there are many benefits...
S. Tantri· JURNAL EKSPLORASI AKUNTANSI· 0 citations
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