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  • Small and medium enterprises (SMEs) are important to maintain economic growth. However, how to sustain their performance in the long term is a big challenge. As for today’s SMEs it is fundamental to manage their social and environmental responsibility, sustainability reporting is a common practice to respond to stakeholders’ expectations. The implementation of new theoretical performance measurement methods passes over with rational usage of internal resources in SMEs. This paper aimed at providing a systematic literature review of scientific works on performance measurement system (PMS) and sustainability reporting (SR) in SMEs, applying content analysis, in order to highlight literature gaps and to contribute at mapping, consolidating and developing a research agenda for the integration of SR and PMS in SMEs. The literature review shows that there is a clear need to stimulate the development of PMS in SMEs by expanding its functions, adopting a structure suitable for sustainability reporting.

  • Lina Klovienė Kaunas University of Technology,Donelaicio str.73, Kaunas, Lithuania

    Maria-Teresa Speziale Alma Mater Studiorum – University of Bologna, via Capo di Lucca, 34, Bologna, Italy

    Source:https://bit.ly/3kbwuIf

    Courtesy:https://www.sciencedirect.com

    Copyright:© 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
    (http://creativecommons.org/licenses/by-nc-nd/4.0/).

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