La sostenibilidad medioambiental y sus factores en las PYMES: Un estudio de casos múltiples en España y Chile

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Publicado 11-02-2022
Francisco Villegas Pinuer
Leslier Valenzuela-Fernández
Joan Llonch Andreu
Pilar López Belbeze

Resumen

La Sostenibilidad Medioambiental (SM) es una preocupación creciente para el desarrollo de la sociedad mientras se identifica la necesidad de que las empresas definan estrategias basadas en la sostenibilidad. Las Pequeñas y Medianas Empresas (PYMES) tienen un papel fundamental; el sector genera más del 60% del empleo en Europa y América Latina. Existen numerosas investigaciones científicas sobre la situación de las grandes empresas en temas medioambientales, sin embargo, la literatura sobre PYMES es escasa a nivel práctico y teórico. De esta manera, determinar las variables que afectan a la aplicación de SM es muy relevante. Este estudio analiza en profundidad los factores e impulsores de la SM desde la perspectiva de las PYMES, explorando las variables que pueden influir en su implementación en estas empresas. La metodología empleada son entrevistas en profundidad, aplicadas a una muestra de 17 directores de PYMES españolas y 25 directores de PYMES chilenas. Los principales hallazgos sugieren que la Orientación Emprendedora (OE), la Orientación al Cliente (OC) y la Responsabilidad Social Corporativa (RSC) influyen en la adopción de la SM en ambos países, manifestando similitudes en los motivos que las impulsan en ambos países, pero ciertas diferencias en su ejecución, donde influye el contexto institucional. Adicionalmente, el nivel de conocimiento afecta la toma de decisiones relacionada con el de desarrollo de practicas medioambientales de alto nivel.

Cómo citar

Villegas Pinuer, F., Valenzuela-Fernández, L., Llonch Andreu, . J., & López Belbeze, P. (2022). La sostenibilidad medioambiental y sus factores en las PYMES: Un estudio de casos múltiples en España y Chile. Cuadernos De Gestión, 22(1), 35–50. https://doi.org/10.5295/cdg.211370fv
Abstract 695 | PDF (English) Downloads 382

##plugins.themes.bootstrap3.article.details##

Keywords

Sostenibilidad medioambiental, Orientación al cliente, Responsabilidad social corporativa, Orientación emprendedora, PYMES

References
Adams, R., Jeanrenaud, S., Bessant, J., Denyer, D., and Overy, P., 2016. Sustainability-oriented Innovation: A Systematic Review. International Journal of Management Reviews, 18 (2), 180-205.
Adomako, S., Amankwah-Amoah, J., Danso, A., Konadu, R., and Owusu-Agyei, S., 2019. Environmental sustainability orientation and performance of family and nonfamily firms. Business Strategy and the Environment, 28 (6), 1250-1259.
Alhojailan, M.I., 2012. Thematic Analysis : A Critical Review of Its Process and Evaluation. WEI International European Academic Conference Proceedings.
Alvarez-Torres, F.J., Lopez-Torres, G.C., and Schiuma, G., 2019. Linking entrepreneurial orientation to SMEs’ performance: Implications for entrepreneurship universities. Management Decision, 57 (12), 3364–3386.
Álvarez Jaramillo, J., Zartha Sossa, J.W., and Orozco Mendoza, G.L., 2019. Barriers to sustainability for small and medium enterprises in the framework of sustainable development—Literature review. Business Strategy and the Environment, 28 (4), 512-524.
Amankwah‐Amoah, J., Danso, A., and Adomako, S., 2018. Entrepreneurial orientation, environmental sustainability and new venture performance: does stakeholder integration matter? Business Strategy and the Environment, 28 (1), 79-87.
Avlonitis, G.J. and Salavou, H.E., 2007. Entrepreneurial orientation of SMEs, product innovativeness, and performance. Journal of Business Research, 60 (5), 566-575.
Ayuso, S. and Navarrete-Báez, F.E., 2018. How Does Entrepreneurial and International Orientation Influence SMEs’ Commitment to Sustainable Development? Empirical Evidence from Spain and Mexico. Corporate Social Responsibility and Environmental Management, 25 (1), 80-94.
Bakos, J., Siu, M., Orengo, A., and Kasiri, N., 2020. An analysis of environmental sustainability in small & medium-sized enterprises: Patterns and trends. Business Strategy and the Environment, 29 (3), 1285-1296.
Banco central de Chile, 2018. PIB regional – Banco Central de Chile [online]. Banco Central de Chile. Available from: http://www.bcentral.cl/pib-regional [Accessed 23 May 2020].
Barney, J., 1991. Firm Resources and Sustained Competitive Advantage. Journal of Management, 17 (1), 99-120.
Barney, J.B., 1996. The Resource-Based Theory of the Firm. Organization Science, 7 (5), 469-469.
Bevan, E.A.M. and Yung, P., 2015. Implementation of corporate social responsibility in Australian construction SMEs. Engineering, Construction and Architectural Management, 22 (3), 295-311.
Brammer, S., Hoejmose, S., and Marchant, K., 2012. Environmental Management in SMEs in the UK: Practices, Pressures and Perceived Benefits. Business Strategy and the Environment, 21 (7), 423-434.
Caldera, H.T.S., Desha, C., and Dawes, L., 2018. Exploring the characteristics of sustainable business practice in small and medium-sized enterprises: Experiences from the Australian manufacturing industry. Journal of Cleaner Production, 177, 338-349.
Caldera, H.T.S., Desha, C., and Dawes, L., 2019. Evaluating the enablers and barriers for successful implementation of sustainable business practice in ‘lean’ SMEs. Journal of Cleaner Production, 218, 575-590.
Carson, D. and Coviello, N., 1996. Qualitative research issues at the marketing/entrepreneurship interface. Marketing Intelligence & Planning, 14 (6), 51-58.
Chassé, S. and Courrent, J.M., 2018. Linking owner–managers’ personal sustainability behaviors and corporate practices in SMEs: The moderating roles of perceived advantages and environmental hostility. Business Ethics, 27 (2), 127-143.
Chen, J. and Liu, L., 2020. Customer participation, and green product innovation in SMEs: The mediating role of opportunity recognition and exploitation. Journal of Business Research, 119, 151-162.
Cohen, B. and Muñoz, P., 2016. Sharing cities and sustainable consumption and production: towards an integrated framework. Journal of Cleaner Production, 134, 87-97.
Colovic, A., Henneron, S., Huettinger, M., and Kazlauskaite, R., 2019. Corporate social responsibility and SMEs: Evidence from a transition and a developed economy. European Business Review, 31 (5), 785-810.
Covin, J.G. and Lumpkin, G.T., 2011. Entrepreneurial Orientation Theory and Research: Reflections on a Needed Construct. Entrepreneurship Theory and Practice, 35 (5), 855-872.
Covin, J.G. and Miller, D., 2014. International Entrepreneurial Orientation: Conceptual Considerations, Research Themes, Measurement Issues, and Future Research Directions. Entrepreneurship Theory and Practice, 38 (1), 11-44.
Crovini, C., Santoro, G., and Ossola, G., 2020. Rethinking risk management in entrepreneurial SMEs: towards the integration with the decision-making process. Management Decision.
Danso, A., Adomako, S., Amankwah-Amoah, J., Owusu-Agyei, S., and Konadu, R., 2019. Environmental sustainability orientation, competitive strategy and financial performance. Business Strategy and the Environment, 28 (5), 885-895.
Deborah, M.B., K, W.R.E., Love, M.C., and Grace, A.C., 2017. Corporate Social Responsibility as a Determinant of Sustainability of Small Medium Enterprises ( SMEs ). Covenant Journal of Business & Social Sciences (CJBSS), 8 (2), 76-86.
Deshpande, R., Farley, J.U., and Webster, F.E., 1993. Corporate Culture, Customer Orientation, and Innovativeness in Japanese Firms: A Quadrad Analysis. Journal of Marketing, 57 (1), 23.
Dias, A., Rodrigues, L.L., Craig, R., and Neves, M.E., 2019. Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal, 15 (2), 137-154.
Dincer, B. and Dincer, C., 2013. Corporate social responsibility decisions: a dilemma for SME executives? Social Responsibility Journal, 9 (2), 177-187.
DiVito, L. and Bohnsack, R., 2017. Entrepreneurial orientation and its effect on sustainability decision tradeoffs: The case of sustainable fashion firms. Journal of Business Venturing, 32 (5), 569-587.
Doluca, H., Wagner, M., and Block, J., 2018. Sustainability and Environmental Behaviour in Family Firms: A Longitudinal Analysis of Environment-Related Activities, Innovation and Performance. Business Strategy and the Environment, 27 (1), 152-172.
Donaldson, T. and Preston, L.E., 1995. the Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review, 20 (1), 65-91.
Eikelenboom, M. and de Jong, G., 2019. The impact of dynamic capabilities on the sustainability performance of SMEs. Journal of Cleaner Production, 235, 1360-1370.
Eisenhardt, K.M. and Graebner, M.E., 2007. Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50 (1), 25-32.
European Commission, 2017. What is an SME? | Internal Market, Industry, Entrepreneurship and SMEs [online]. European Commission. Available from: https://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition_en [Accessed 31 May 2020].
European Commission, 2018. EU Sustainable Development Strategy Environment European Commission [online]. Available from: papers3:// publication/uuid/BFAA0FF6-7D3E-4425-8E56-6F46D44430D9 [Accessed 15 Jun 2020].
Eweje, G., 2020. Proactive environmental and social strategies in a small‐ to medium‐sized company: A case study of a Japanese SME. Business Strategy and the Environment, 29 (7), 2927-2938.
Geissdoerfer, M., Savaget, P., Bocken, N.M.P., and Hultink, E.J., 2017. The Circular Economy – A new sustainability paradigm? Journal of Cleaner Production, 143, 757-768.
Gherib, J. and Berger-Douce, S., 2012. Entrepreneurial Profile and Environmental Commitment of SMEs: A Comparative Analysis in Franceand in Tunisia. International Business Research, 5 (7).
Glaser, B.G., 1992. Emergence vs forcing: Basics of grounded theory analysis. Sociology Press.
Gómez Villanueva, J., Llonch Andreu, J., and Rialp Criado, J., 2010. Orientación estratégica, innovación y resultados en PYMES de nueva creación: El rol del marketing. Cuadernos de Gestion, 10 (ESPECIAL), 85-110.
Goodland, R., 1995. The concept of environmental sustainability. Annual Review of Ecology and Systematics.
Graafland, J., 2018. Does Corporate Social Responsibility Put Reputation at Risk by Inviting Activist Targeting? An Empirical Test among European SMEs. Corporate Social Responsibility and Environmental Management, 25 (1), 1-13.
Graafland, J. and Smid, H., 2017. Reconsidering the relevance of social license pressure and government regulation for environmental performance of European SMEs. Journal of Cleaner Production, 141, 967-977.
Granly, B.M. and Welo, T., 2014. EMS and sustainability: Experiences with ISO 14001 and Eco-Lighthouse in Norwegian metal processing SMEs. Journal of Cleaner Production, 64, 194-204.
Hadj, T.B., 2020. Effects of corporate social responsibility towards stakeholders and environmental management on responsible innovation and competitiveness. Journal of Cleaner Production, 250, 119490.
Hall, J.K., Daneke, G.A., and Lenox, M.J., 2010. Sustainable development and entrepreneurship: Past contributions and future directions. Journal of Business Venturing, 25 (5), 439-448.
Hart, S.L. and Dowell, G., 2011. A natural-resource-based view of the firm: Fifteen years after. Journal of Management, 37 (5), 1464-1479.
Hernandez Pajares, J. and Moneva, J.M., 2018. Corporate social responsibility performance and sustainability reporting in SMEs: an analysis of owner-managers’ perceptions. International Journal of Sustainable Economy, 10 (4), 405-420.
Herrera Madueño, J., Larrán Jorge, M., Martínez Conesa, I., and Martínez-Martínez, D., 2016. Relationship between corporate social responsibility and competitive performance in Spanish SMEs: Empirical evidence from a stakeholders’ perspective. BRQ Business Research Quarterly, 19 (1), 55-72.
Hitchen, E.L., Nylund, P.A., Ferràs, X., and Mussons, S., 2017. Social media: open innovation in SMEs finds new support. Journal of Business Strategy, 38 (3), 21-29.
Hoogendoorn, B., Guerra, D., and van der Zwan, P., 2015. What drives environmental practices of SMEs? Small Business Economics, 44 (4), 759-781.
Hörisch, J., Johnson, M.P., and Schaltegger, S., 2015. Implementation of Sustainability Management and Company Size: A Knowledge-Based View. Business Strategy and the Environment, 24 (8), 765-779.
Hörisch, J., Ortas, E., Schaltegger, S., and Álvarez, I., 2015. Environmental effects of sustainability management tools: An empirical analysis of large companies. Ecological Economics, 120, 241-249.
Hosseininia, G. and Ramezani, A., 2016. Factors influencing sustainable entrepreneurship in small and medium-sized enterprises in Iran: A case study of food industry. Sustainability (Switzerland), 8 (10), 1010.
Idescat, 2018. Idescat. Anuario estadístico de Cataluña. Empresas y establecimientos a 1 de enero. Por sectores de actividad y número de asalariados [online]. Available from: https://www.idescat.cat/pub/?id=aec&n=975&lang=es [Accessed 31 May 2020].
Instituto Nacional de Estadística de España, 2019. España en cifras 2019 [online]. Available from: https://www.ine.es/prodyser/espa_cifras/2019/31/ [Accessed 23 May 2020].
Jansson, J., Nilsson, J., Modig, F., and Hed Vall, G., 2017. Commitment to Sustainability in Small and Medium-Sized Enterprises: The Influence of Strategic Orientations and Management Values. Business Strategy and the Environment, 26 (1), 69-83.
Jiménez-Parra, B., Alonso-Martínez, D., and Godos-Díez, J.-L., 2018. The influence of corporate social responsibility on air pollution: Analysis of environmental regulation and eco-innovation effects. Corporate Social Responsibility and Environmental Management, 25 (6), 1363-1375.
Johnson, M.P. and Schaltegger, S., 2016. Two Decades of Sustainability Management Tools for SMEs: How Far Have We Come? Journal of Small Business Management, 54 (2), 481-505.
Keh, H.T., Nguyen, T.T.M., and Ng, H.P., 2007. The effects of entrepreneurial orientation and marketing information on the performance of SMEs. Journal of Business Venturing, 22 (4), 592-611.
Klewitz, J. and Hansen, E.G., 2014. Sustainability-oriented innovation of SMEs: a systematic review. Journal of Cleaner Production, 65, 57-75.
Laforet, S., 2013. Organizational innovation outcomes in SMEs: Effects of age, size, and sector. Journal of World Business, 48 (4), 490-502.
Lara, F.J. and Salas-Vallina, A., 2017. Managerial competencies, innovation and engagement in SMEs: The mediating role of organisational learning. Journal of Business Research, 79, 152-160.
Lee, C.M.J., Che-Ha, N., and Syed Alwi, S.F., 2021. Service customer orientation and social sustainability: The case of small medium enterprises. Journal of Business Research, 122, 751-760.
Lee, E., Jo, S.H., and Jeong, H., 2019. Environmental management in small and medium enterprises: the role of customer orientation and firm performance. Journal of Business and Industrial Marketing, 34 (8), 1779-1790.
Lewis, K. V., Cassells, S., and Roxas, H., 2015. SMEs and the Potential for A Collaborative Path to Environmental Responsibility. Business Strategy and the Environment, 24 (8), 750-764.
López-Pérez, M.E., Melero, I., and Javier Sese, F., 2017. Management for Sustainable Development and Its Impact on Firm Value in the SME Context: Does Size Matter? Business Strategy and the Environment, 26 (7), 985-999.
Malesios, C., Skouloudis, A., Dey, P.K., Abdelaziz, F. Ben, Kantartzis, A., and Evangelinos, K., 2018. Impact of smalland medium-sized enterprises sustainability practices and performance on economic growth from a managerial perspective: Modeling considerations and empirical analysis results. Business Strategy and the Environment, 27 (7), 960-972.
Mandal, P.C., 2018. Translation in Qualitative Studies: Evaluation Criteria and Equivalence. The Qualitative Report, 23 (10), 2529.
Marshall, D., McCarthy, L., McGrath, P., and Claudy, M., 2015. Going above and beyond: how sustainability culture and entrepreneurial orientation drive social sustainability supply chain practice adoption. Supply Chain Management: An International Journal, 20 (4), 434-454.
Martínez-Martínez, D., Madueño, J.H., Jorge, M.L., and Sancho, M.P.L., 2017. The strategic nature of corporate social responsibility in SMEs: A multiple mediator analysis. Industrial Management and Data Systems, 117 (1), 2-31.
Melissen, F., Mzembe, A.N., Idemudia, U., and Novakovic, Y., 2018. Institutional Antecedents of the Corporate Social Responsibility Narrative in the Developing World Context: Implications for Sustainable Development. Business Strategy and the Environment, 27 (6), 657-676.
Mínguez-Vera, A. and Martin, A., 2011. Gender and management on spanish SMEs: An empirical analysis. International Journal of Human Resource Management, 22 (14), 2852-2873.
Ministerio de Economia, Fomento y Turismo, 2019. Quinta Encuesta Longitudinal de Empresas (ELE5) Ministerio de Economía, Fomento y Turismo [online]. Available from: https://www.economia. gob.cl/2019/03/12/quinta-encuesta-longitudinal-de-empresas-ele5. htm [Accessed 7 Apr 2020].
Ministerio de Economía, 2014. Antecedentes para la revisión de los criterios de clasificación del Estatuto Pyme. Santiago.
Ministerio de Industria – Comercio y Turismo, 2019. Cifras PYME [online]. Portal PYME. Available from: http://www.ipyme.org/esES/publicaciones/Paginas/estadisticaspyme.aspx [Accessed 8 Apr 2020].
Ministerio del Medio Ambiente, 2016. Ley 20.920 Gestión de residuos, la responsabilidad extendida del productor y fomento al reciclaje.
Morelli, J., 2013. Environmental Sustainability: A Definition for Environmental Professionals. Journal of Environmental Sustainability, 1 (1), 1–10.
Morsing, M. and Perrini, F., 2009. CSR in SMEs: do SMEs matter for the CSR agenda? Business Ethics: A European Review, 18 (1), 1-6.
Oncioiu, I., Căpuşneanu, S., Türkeș, M., Topor, D., Constantin, D.-M., Marin-Pantelescu, A., and Ștefan Hint, M., 2018. The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy. Sustainability, 10 (8), 2761.
Ortiz-Avram, D., Domnanovich, J., Kronenberg, C., and Scholz, M., 2018. Exploring the integration of corporate social responsibility into the strategies of smalland medium-sized enterprises: A systematic literature review. Journal of Cleaner Production.
Pekovic, S. and Rolland, S., 2016. Customer orientation and firm’s business performance. European Journal of Marketing, 50 (12), 2162-2191.
Piekkari, R., Welch, C., and Paavilainen, E., 2009. The Case Study as Disciplinary Convention. Organizational Research Methods, 12 (3), 567-589.
Piercy, N.F., Harris, L.C., and Lane, N., 2002. Market orientation and retail operatives’ expectations. Journal of Business Research, 55 (4), 261-273.
Polo Peña, A.I., Frías Jamilena, D.M., and Rodríguez Molina, M.Á., 2016. The Effect of Customer Orientation on Smaller Sized Service Firms and on the Market: A Multilevel Application Embracing Firms and Customers. Journal of Small Business Management, 54 (2), 566-581.
Quarshie, A.M., Salmi, A., and Leuschner, R., 2016. Sustainability and corporate social responsibility in supply chains: The state of research in supply chain management and business ethics journals. Journal of Purchasing and Supply Management, 22 (2), 82-97.
Racela, O.C., 2014. Customer Orientation, Innovation Competencies, and Firm Performance: A Proposed Conceptual Model. Procedia Social and Behavioral Sciences, 148, 16-23.
Reinecke, J., Arnold, D.G., and Palazzo, G., 2016. Qualitative Methods in Business Ethics, Corporate Responsibility, and Sustainability Research. Business Ethics Quarterly.
Reverte, C., 2016. Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms. Review of Managerial Science, 10 (2), 411-435.
Reyes-Rodríguez, J.F., Ulhøi, J.P., and Madsen, H., 2016. Corporate Environmental Sustainability in Danish SMEs: A Longitudinal Study of Motivators, Initiatives, and Strategic Effects. Corporate Social Responsibility and Environmental Management, 23 (4), 193-212.
Roxas, B., Ashill, N., and Chadee, D., 2017. Effects of Entrepreneurial and Environmental Sustainability Orientations on Firm Performance: A Study of Small Businesses in the Philippines. Journal of Small Business Management, 55, 163-178.
Roxas, B. and Chadee, D., 2016. Knowledge management view of environmental sustainability in manufacturing SMEs in the Philippines. Knowledge Management Research and Practice, 14 (4), 514-524.
Roxas, B. and Coetzer, A., 2012. Institutional Environment, Managerial Attitudes and Environmental Sustainability Orientation of Small Firms. Journal of Business Ethics, 111 (4), 461-476.
Russo, A. and Perrini, F., 2010. Investigating stakeholder theory and social capital: CSR in large firms and SMEs. Journal of Business Ethics, 91 (2), 207-221.
Sáez-Martínez, F.J., Díaz-García, C., and González-Moreno, Á., 2016. Factors promoting environmental responsibility in European SMEs: The effect on performance. Sustainability (Switzerland), 8 (9), 898.
Sarkis, J. and Zhu, Q., 2018. Environmental sustainability and production: taking the road less travelled. International Journal of Production Research, 56 (1-2), 743-759.
Schaltegger, S. and Burritt, R., 2005. The International Yearbook of Environmental and Resource Economics 2005/2006: A Survey of Current Issues. Cheltenham: Edwar Elgar Publishing.
Scuotto, V., Alexeis, G.P., Valentina, C., and Elisa, G., 2020. Do stakeholder capabilities promote sustainable business innovation in small and medium-sized enterprises? Evidence from Italy. Journal of Business Research, 119, 131-141.
Sen, S. and Cowley, J., 2013. The Relevance of Stakeholder Theory and Social Capital Theory in the Context of CSR in SMEs: An Australian Perspective. Journal of Business Ethics, 118 (2), 413-427.
Shibin, K.T., Dubey, R., Gunasekaran, A., Hazen, B., Roubaud, D., Gupta, S., and Foropon, C., 2020. Examining sustainable supply chain management of SMEs using resource based view and institutional theory. Annals of Operations Research, 290 (1-2), 301-326.
SII, 2017. SII | Servicio de Impuestos Internos [online]. Estadisticas de empres Servicio de Impuestos Internos. Available from: http://www. sii.cl/sobre_el_sii/estadisticas_de_empresas.html, http://www. sii.cl/valores_y_fechas/dolar/dolar2019.htm, http://www.sii.cl/ sobre_el_sii/estadisticas_de_empresas.html, http://www.sii.cl/ valores_y_fechas/dolar/dolar2018.htm, http://www.sii. [Accessed 31 May 2020].
Stoian, C. and Gilman, M., 2017. Corporate Social Responsibility That “Pays”: A Strategic Approach to CSR for SMEs. Journal of Small Business Management, 55 (1), 5-31.
Teece, D.J., Pisano, G., and Shuen, A., 1997. Dynamic capabilities and strategic management. Strategic Management Journal, 18 (7), 509-533.
Triguero, A., Moreno-Mondéjar, L., and Davia, M.A., 2013. Drivers of different types of eco-innovation in European SMEs. Ecological Economics, 92, 25-33.
Turyakira, P., Venter, E., and Smith, E., 2014. The impact of corporate social responsibility factors on the competitiveness of small and medium-sized enterprises. South African Journal of Economic and Management Sciences, 17 (2), 157-172.
Tyler, B., Lahneman, B., Beukel, K., Cerrato, D., Minciullo, M., Spielmann, N., and Discua Cruz, A., 2020. SME Managers’ Perceptions of Competitive Pressure and the Adoption of Environmental Practices in Fragmented Industries: A Multi-Country Study in the Wine Industry. Organization & Environment, 33 (3), 437-463.
Ünal, E., Urbinati, A., and Chiaroni, D., 2019. Managerial practices for designing circular economy business models: The case of an Italian SME in the office supply industry. Journal of Manufacturing Technology Management, 30 (3), 561-589.
United Nations, 2015. Transforming Our World, the 2030 Agenda for Sustainable Development. General Assembly Resolution A/RES/70/1.
Urbinati, A., Chiaroni, D., and Chiesa, V., 2017. Towards a new taxonomy of circular economy business models. Journal of Cleaner Production, 168, 487-498.
Wales, W.J., Gupta, V.K., and Mousa, F.T., 2013. Empirical research on entrepreneurial orientation: An assessment and suggestions for future research. International Small Business Journal, 31 (4), 357-383.
Wernerfelt, B., 1984. A resource‐based view of the firm. Strategic Management Journal, 5 (2), 171-180.
Wiesner, R., Chadee, D., and Best, P., 2018. Managing Change Toward Environmental Sustainability: A Conceptual Model in Small and Medium Enterprises. Organization & Environment, 31 (2), 152-177.
Williams, D., 2013. Gender and the Internationalization of SMES. Journal of International Business Research, 12 (1), 133.
Williams, S. and Schaefer, A., 2013. Small and Medium-Sized Enterprises and Sustainability: Managers’ Values and Engagement with Environmental and Climate Change Issues. Business Strategy and the Environment, 22 (3), 173-186.
World Commission on Environment and Development, 1987. Brundtland Report: Our Common Future. United Nations.
Wu, G.-C., 2017. Effects of Socially Responsible Supplier Development and Sustainability-Oriented Innovation on Sustainable Development: Empirical Evidence from SMEs. Corporate Social Responsibility and Environmental Management, 24 (6), 661-675.
Yacob, P., Wong, L.S., and Khor, S.C., 2019. An empirical investigation of green initiatives and environmental sustainability for manufacturing SMEs. Journal of Manufacturing Technology Management, 30 (1), 2-25.
Zhai, Y.M., Sun, W.Q., Tsai, S.B., Wang, Z., Zhao, Y., and Chen, Q., 2018. An empirical study on entrepreneurial orientation, absorptive capacity, and SMEs’ innovation performance: A sustainable perspective. Sustainability (Switzerland), 10 (2), 314.
Sección
Artículos