Opportunities and limitations of implementing sustainable development goals in SMEs in Germany

• Autor(a) principal: Staudacher, Paula
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.14/41693
• topic: Sustainability; Small and medium sized enterprises; Sustainable development goals; Opportunities; Limitations; Sustentabilidade; Pequenas e médias empresas; Objectivos de desenvolvimento sustentável; Oportunidades; Limitações; Domínio/Área Científica::Ciências Sociais::Economia e Gestão

The importance of sustainability, which integrates social, environmental, and economic objectives, is inevitable and crucial for the profitability and competitiveness of companies. The 17 SDGs defined by the United Nations in 2015 provide a solid framework to support the implementation of a sustainability strategy. In doing so, Small and Medium Enterprises (SMEs) face different challenges and opportunities. Expert interviews were conducted to analyze and identify the main motivations of SMEs to engage sustainable as well as the biggest opportunities and constraints for them. One of the main motivations for sustainable engagement, besides personal interest, is the profitability of a company. The greatest limitation is the scarcity of funds and resources for SMEs and the bureaucracy in Germany. The biggest opportunity for companies is the positive company reputation and the resulting impact on customers, sales, employees, skilled workers, and motivation. This dissertation presents the theoretical and managerial implications, including limitations and the contributions for future research. The results support the existing data and confirm present knowledge. Actual examples and insights, that were gained through primary data collection aid a comprehensive understanding of the subject matter.