An indicator scheme for improving measurability of Sustainable Development Goals in manufacturing enterprises

Abstract

Recently, sustainability guidelines such as the Corporate Sustainability Reporting Directive (CSRD) or the EU Taxonomy Regulation have become legally binding, thus requiring enterprises to monitor, control and report their contributions in compliance with sustainable development goals (SDGs). Comprehensive sustainability assessment methods are, therefore, crucial for ensuring competitive advantages of enterprises in the near future. Yet, lack of tailor-made methods particularly for manufacturing SMEs is evident. To address this pathway of research, this paper proposes a comprehensive indicator scheme for measuring and monitoring sustainability performance of manufacturing SMEs aligned with the SDGs. The proposed method is based on a literature analysis of existing measurement approaches. It combines methods from quality and innovation management in a sustainability evaluation scheme especially designed for manufacturing SMEs. The method is demonstrated in excerpts from an industry case study. The preliminary results reveal plausibility of the approach towards enabling enterprises to systematically define sustainability roadmaps and conduct progress monitoring.