Our main objective in this study was to understand the barriers how and to overcome them while identifying the opportunities associated with sustainability reporting, in order to promote innovative perspectives for SMEs. To achieve this, we try to answers to several research questions: What are the needs of SMEs regarding sustainability reporting? What are the main barriers associated with sustainability in SMEs? How do SMEs perceive sustainability as a creator of competitive advantage? And how can we promote a sustainable organizational innovation (SOI) perspective among SMEs?
Physiochemical properties of nanomaterials and its nanotoxicity.pptx
Sustainability implementation and reporting in SMEs.pdf
1. Sustainability implementation and reporting in SMEs: overcoming barriers and
leveraging opportunities. Evidence from an extensive industrial survey in Ticino
Gianpiero Mattei, Luca Canetta, Marzio Sorlini, Filippo Capocasale
University of Applied Sciences and Arts of Southern Switzerland (SUPSI), Lugano, Switzerland
2. 2
Content Index
The process
steps
The surveyed
sample
Experiences on
sustainability and
sustainability reporting
Sustainability
report as a value
creator
The reporting process and
tools: focus on SMEs
needs
Environmental dimension
of Sustainability:
company’s perspective
Environmental
sustainability as source
of Competitive
Advantages (CA)
A Modular Services-Based
Integrated Platform
Conclusions
1 2 3 4
8 7 6 5
10
9
Context and
Objective
3. 3
The study aims to gain a comprehensive understanding of the barriers and how
to overcome them, while simultaneously identifying the opportunities
associated with sustainability reporting. By doing so, it aims to promote
innovative perspectives for SMEs.
1. The objectives
Research questions
What are the needs of SMEs regarding sustainability reporting?
What are the main barriers associated with sustainability in SMEs?
What is the perception of sustainability as a creator of competitive advantage (CA) in SMEs?
How can the Sustainable Organizational Innovation (SOI) be promoted on SMEs ?
4. 4
2. The process steps
Validation of preliminary results
External experts, including CSR experts from the Canton Ticino Chamber of
Commerce and a consulting firm specializing in environmental sustainability
reporting services, provided feedback and insights.
Identification of barriers and potential selling points
External expert consultations facilitated the identification of barriers and potential
benefits related to Sustainable Organizational Innovation (SOI).
Questionnaire design
Feedback from external experts was incorporated during the questionnaire design
phase to adapt its structure and contents.
Incentives for participation
Responding companies were offered a report containing a summary and
discussion of the survey data to increase interest and response rate.
Literature review
Focused on scientific journals and reliable web sources. Criteria included reliability,
completeness of information, number of citations, and publication date.
5. 5
3. The surveyed sample
71
20
23
514 companies
100% of companies
completed entirety the
questionnaire
100%
100
# employees companies
71% have less than 10
20% of 11 to 50
7% of 51 to 250
2% more than 250
20%
71%
7%
6. 6
4. Experiences on sustainability and sustainability reporting
Correlation between knowledge of toolsframeworks and company size
Companies that have no knowledge of any tools:
86,5% have 0-10 employees
68,6% have 11-50 employees
56,8% have 51-250 employees
85,6
68,6
56,8
56,8% 86,5%
68,6%
Sustainability tools and frameworks knowledge
% of companies that do not know any
sustainability tools/frameworks by size & sector
7. 7
On the basis of the respondents’ opinions was established a ranking and a set of prioritized gaps to be bridged in order to
decrease the negative impact of the identified barriers and widen the adoption of Sustainability Reporting.
5. The reporting process and tools: focus on SMEs needs
Is very important that the process and tools
should be:
Simple to implement (83.9% of companies)
Kept voluntary (70.9% of companies) and
Cheap (69.6% of companies)
Needs (considering barriers)
Fear complex and burdensome methodology
fear the mandatory reporting perceived as a
harbinger of further bureaucracy
Valuable insights: SMEs search simple and
cheap solutions
8. 8
Company considering the impact on image and reputation
underestimating the potential benefits on product, quality
and process improvements.
Sustainability: a topic addressed without holistic view The relationship between sustainability and sources of
CA varies depending on the specific source of
advantage being examined.
Sustainability report impact: correlation
between source of CA
6. Sustainability report as a value creator
Reporting on sustainability affect sources of
Competitive advantage (CA):
Image and reputation (69% of respondents),
Improvement of working conditions (53%),
Quality of products and services, optimize processes and
Access to new markets (less than 50% )
“Improve Image and Reputation” has many strong
positive correlations
“Improving working conditions" shows low and very low
negative correlation.
9. 9
6. Sustainability report as a value creator
“Agriculture, forestry, fishing, and hunting” (76%)
“Hotel and catering” (61%) and
“Transportation and logistics” (58%),
Sector that recognize the sustainability
reporting as a source of CA The CV suggests a low variability of opinion, (CVs from 14% to 31%).
Sectors with the lowest percentage are characterised by above average
levels of variability in opinions, suggesting that in these sectors the
opinion about the importance of Sustainability Reporting is quite
heterogeneous
The variance of opinions - Coefficient of variation (CV)
10. 10
A significant number of companies recognize the
value of environmental sustainability as a CA
driver.
Environmental sustainability as a source
of competitive advantage
More than 80% are agree that a quantitative measure
of environmental sustainability is necessary.
No differences in the need for a quantitative measure
between product/service and business processes.
Need for a quantitative measure of
environmental sustainability
7. Environmental dimension of Sustainability: company’s
perspective
11. 11
8. Environmental sustainability as source of
Competitive Advantages
Different perception
Environmental
sustainability as source
of CA: different sectors
different perception
12. 12
9. A Modular Services-Based Integrated Platform
SMEs needs
SMEs Factors
Establish a dedicated SME services platform
Platform objectives: Support SMEs in defining and manage environmental sustainability strategies
Key features: Modular and services-based approach
Extension of local solutions: Leveraging initiatives like Portale TI-CSRREPORT.CH in Ticino
Potentialities and
barriers
Strong recommendation:
Limited resources,
Lack of internal experts,
Unstructured data,
Low awareness and
experience in reporting
Potential impact on competitive
advantage,
Barriers and critical success
factors
Simple to implement
Kept voluntary
Lean and Cheap process
…
13. 13
10. Conclusions
Challenges and opportunities
Survey results reveal important
insights into challenges and
opportunities faced by SMEs in
implementing sustainability
reporting.
Significant barriers
High level of interest
Significant barriers exist, such as
limited skills and resources, but
there is a high level of interest,
with sustainability closely linked to
image and reputation
Need for a quantitative measure
Size and industrial sector influence
the solutions needed, and there is
a need for a quantitative measure
of environmental sustainability and
increased knowledge of reporting
tools among SMEs.
Sustainability reporting can
stimulate the creation of
competitive advantage
Sustainability reporting can
stimulate the a proactive
Sustainability-Oriented Innovation
(SOI), but limited maturity exists
among SMEs.
Tax breaks and cost-effective
solutions encourage SMEs
Short-term actions like tax breaks
can encourage SMEs to adopt
sustainability reporting, and cost-
effective solutions tailored to
SMEs' needs are crucial.
Increased support is necessary to
raise awareness
Increased support is necessary to
raise awareness and provide
feasible approaches for SMEs in
implementing sustainability
reporting.
A valuable perspective on SMEs and Sustainability Reporting, addressing barriers and gaps
while promoting a proactive approach to Sustainable Organizational Innovation (SOI)
14. 14
Thank you for your attention!
I would be delighted to address any questions you may have!
gianpiero.mattei@supsi.ch, luca.canetta@supsi.ch
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