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Sustainability Management with the Sustainability Balanced Scorecard in SMEs: Findings from an Austrian Case Study

机译：可持续发展平衡记分卡在中小企业中的可持续性管理：奥地利案例研究的发现

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Given the economic importance of small and medium sized enterprises (SMEs) and their need for strategic sustainability management, this paper examines the concept of Sustainability Balanced Scorecard (SBSC) with respect to SMEs. This case study describes the development of an SBSC in a middle-sized Austrian brewery. The existing methods used in SBSC creation were adapted to suit the company’s specific needs. The findings show that when developing an SBSC it is important to take specific SME characteristics into account and apply methods that allow for adaptation to the prevailing conditions, such as strategic management, organizational structure and resources. In the case study special attention was paid to strategy analysis and thereby the creation of a solid basis for the SBSC. Furthermore, the results show SBSC development is not a process of distinct consecutive steps, as it is often suggested in the literature, but rather that it is a complex process marked by iterative steps. Moreover, the paper highlights the supporting factors and challenges experienced. Whereas top management support, the presence of a project team and high employee involvement were identified as key supporting factors, a lack of specific resources and blurry strategy formulation exert negative influence on the development process. The results presented here should help other SMEs in their development of an SBSC. The paper stimulates scientific discourse on sustainability and strategic management by highlighting the relevant supporting factors and challenges.
机译：鉴于中小企业（SME）的经济重要性及其对战略可持续性管理的需求，本文研究了针对中小企业的可持续性平衡计分卡（SBSC）的概念。该案例研究描述了奥地利中型啤酒厂SBSC的开发。 SBSC创建中使用的现有方法已进行了调整，以适应公司的特定需求。研究结果表明，在开发SBSC时，重要的是要考虑中小企业的特定特征，并采用能够适应当前条件的方法，例如战略管理，组织结构和资源。在案例研究中，特别关注了策略分析，从而为SBSC建立了坚实的基础。此外，结果表明，SBSC的开发不是一个连续的步骤，正如文献中经常提到的那样，而是一个以迭代步骤为标志的复杂过程。此外，本文重点介绍了支持因素和遇到的挑战。尽管高层管理人员的支持，项目团队的存在和员工的高度参与被认为是关键的支持因素，但缺乏特定资源和模糊的战略制定对开发过程产生了负面影响。此处介绍的结果应有助于其他中小企业发展SBSC。通过强调相关的支持因素和挑战，本文激发了关于可持续性和战略管理的科学论述。

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