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This study aims to understand the sustainable development of small and medium-sized enterprises (SMEs), analysing their current practices in the social, environmental and economic domain.

To fulfil this objective, an exploratory, qualitative approach was adopted, using the multiple case study methodology and focusing on eight cases (SMEs) in Portugal. Data were collected through interviews, since this technique allows proximity and interaction with decision makers and those responsible for firms’ sustainability.

From content analysis of the interviews held, the results show that SMEs are aware of and committed to sustainability and that the external context and some of its particularities have a significant impact on their sustainable development. These SMEs undertake various practices of a social, environmental and economic nature, highlighting especially environmental ones such as efficient resource consumption, using more sustainable resources, recycling waste and waste management.

This study contributes greater knowledge of the phenomenon of SMEs’ sustainable development and identifies practical examples that could increase this firm segment’s awareness of the importance of sustainable practices associated with developing their business.

In this study, new and innovative sustainability practices are presented in the SMEs. The authors can underline that this study contributes to reinforcing the theory about the topic investigated by adding knowledge about sustainable development in the SME context. It deepens knowledge in this scientific area, which can be spread in the scientific community and among SMEs.

The aim of this paper is to investigate the potential impact of Industry 4.0 (I4.0) digital technologies on promoting sustainability in small and medium-sized enterprises (SMEs) within developing economies such as Brazil. Additionally, we present a comprehensive framework that consolidates this correlation.

Qualitative research was conducted through semi-structured interviews with leaders of SMEs to identify the specific challenges in achieving sustainability. Additionally, interviews were conducted with technology provider firms to evaluate the existing solutions available to SMEs. The interview results were analyzed, and technological solutions were proposed through a focus group session involving four experts in I4.0. These proposed solutions were then compared with the offerings provided by the technology providers. Based on this, a second round of meetings was conducted to gather feedback from the SMEs.

The findings of this study confirm the feasibility of implementing I4.0 and sustainable practices in SMEs. However, it is crucial to tailor the technologies to the specific circumstances of SMEs. The study presents propositions on how specific applications of technology can address the economic, environmental and social demands of SMEs. Furthermore, a framework is proposed, emphasizing the integration of smart technologies as essential components across sustainability dimensions.

This study makes a significant contribution to the current body of literature as it pioneers the examination of the relationship between I4.0 technologies and sustainability, focusing specifically on SMEs in a developing country context.

El objetivo de este estudio es investigar el potential impacto de las tecnologías digitales de la Industria 4.0 en la promoción de la sostenibilidad en las pequeñas y medianas empresas (PYMES) en economías en desarrollo, como Brasil.

Realizamos una investigación cualitativa mediante entrevistas semiestructuradas a líderes de PYMES para identificar los desafíos que enfrentan en la búsqueda de la sostenibilidad. También llevamos a cabo entrevistas con empresas proveedoras de tecnología para evaluar las soluciones existentes. Los resultados de las entrevistas se analizaron y se propusieron soluciones tecnológicas a través de una sesión de grupo focal con cuatro expertos en la Industria 4.0. Estas soluciones se compararon con las ofertas proporcionadas por los proveedores de tecnología. Posteriormente, se realizaron una segunda reunión para recopilar comentarios de las PYMES.

Los hallazgos de este estudio confirman la viabilidad de implementar la Industria 4.0 y prácticas sostenibles en las PYMES. Sin embargo, es crucial adaptar las tecnologías a las circunstancias de las PYMES. Presentamos propuestas sobre cómo las aplicaciones de la tecnología pueden abordar las demandas económicas, ambientales y sociales de las PYMES. Además, proponemos un marco que destaca la integración de tecnologías como componentes esenciales de la sostenibilidad.

Este estudio es pionero en examinar la relación entre las tecnologías de la Industria 4.0 y la sostenibilidad, centrándose específicamente en las PYMES en un contexto de país en desarrollo.

In this chapter, we have focused on system processing through incoming data and big data and system analysis after data processing and clustering and then intelligent decision-making that can be driven and done entirely through an Internet of Thing (IoT), AI, BI and the future of fourth technologies, so this new and fast processing has direct effect in consumers choices. Based on the 5th wave and i-Sustainability Plus and DCT (Doost Cultural Theroy) theories, SME 5.0/Hybrid SMEs/Tomorrow's SMEs concept, seven pillars of sustainability (7PS) model, nine pillars of sustainable governance (9PSG) model, 3D soci-eco-environment SME model and the related theories, models and concepts which has been invented, introduced and developed by Hamid Doost Mohammadian 2010–2017, to name examples, a new idea of tomorrow's SMEs, the associated theories, models and concepts, it can be assumed that a thriving Industry 4.0 implementation can take place with this comprehensive tool and method kit. The next technical-technological level represents a barrier, whether in the 5th wave theory simply called ‘Industry 5.0’ or made hardly more tangible with artificial intelligence and hyper-networking. Hybrid forms of work, with known forms of online/offline communication, are expanded with communication interfaces that support people not involved but directly and indirectly affected.

To be successful on a global scale, small- and medium-sized enterprises (SMEs) need government support (GS) for innovation, sustainability and creativity. GS has always been a constructive influence on enterprises. This paper aims to examine the role of GS in assessing financial literacy (FL), access to finance (AF) and green value co-creation (GVC) for the sustainability of SMEs.

This study’s sample comprises SMEs in Lahore, Pakistan. Data collection started in December 2021 and ended in February 2022. Using convenient sampling, 320 responses were collected from SMEs and included in data analysis. Hypotheses were tested, and model fit was checked through the software AMOS 22.

It has been examined that GS plays a pivotal role in acquiring FL, AF and GVC for the sustainability of SMEs.

Increasing the sample size will give a more demonstrative picture as the population size is quite large. Future researchers should design causal relationships, linking these variables through longitudinal research.

No study has been conducted on SMEs of developing economies using these variables. This study contributes to the literature by providing a comprehensive model and identifying GSs importance in achieving SMEs’ sustainability through financial and green lenses. This research significantly impacts government policymakers and SMEs by giving them insight into the importance of green practices, financial capabilities and SMEs’ sustainability.

This qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan. Building on the dynamic capabilities (DC) theory, this research endeavors to address the recent calls on management accounting and economic sustainability in the context of SMEs.

Qualitative research design was adopted in which 13 semistructured interviews were conducted with SME owners of Pakistan. The transcribed interviews were coded and thematic analysis was performed via NVIVO-12 to generate themes.

Based on the DC theory, the findings revealed that SME owners in Pakistan use management accounting systems to ensure economic sustainability. The authors found that DC are a co-created phenomenon and refer to them as collective DC. Furthermore, the authors found the theme of accounting literacy which played a critical role in the exhibition of DC in a collective manner.

This is one of the earliest studies on management accounting systems that examine economic sustainability in Pakistani SMEs. This research provides novel insights into the use of management accounting systems in Pakistan from the perspective of DC. In Pakistani SMEs, dynamic capacities are co-created and contingent on accounting literacy.

This study aims to investigate the influence of smart technologies on SMEs sustainability and to measure the mediation effect of SMEs’ sustainability strategy in the relationship between smart technologies and SMEs’ sustainable performance in the Kingdom of Bahrain. The sustainability concept for the purpose of this study includes environmental sustainability, social sustainability and profitability factors.

The study applied the quantitative analysis method. The sample size was 403 small- and medium-sized enterprises (SMEs) from Bahrain.

The study concludes that smart technology has a major effect on profitability performance, among other sustainable performance factors. In addition, there is no mediation effect of “SMEs’ sustainability strategy”. The study has recommended improving SMEs’ participation in sustainable development principles by considering supportive global initiatives to “Net Zero Roadmap 2050”, increasing the demand for using technologies and including academic “sustainability” concepts in academic programs.

This study contributes significantly to Bahrain’s economic growth by studying the proactive and innovative methods for increasing SMEs’ efficiency. Furthermore, it adds value to Bahrain’s national economy by investigating the role of SMEs and its strategic practices by implementing smart businesses towards developing business empowerment in Bahrain’s economic vision for 2030 and meeting SDGs regionally and globally.

The purpose of this study is to investigate the adoption of cloud computing as a digital technology by small and medium enterprises (SMEs) and assess its impact on sustainability of such enterprises.

A model was developed that featured factors influencing SMEs sustainability. Primary quantitative data was gathered using a survey as an instrument. Total set of n = 387 responses were gathered using a convenience sampling method.

Findings reveal that cost reduction, ease of use, reliability and sharing and collaboration factors have significant statistical impacts on SMEs sustainability, whereas privacy and security factor has no significant statistical on SMEs sustainability.

The study poses significant implications on managers and SME development authority to create an inductive environment for technological support for SMEs’ sustainability.

The study enhances SMEs’ performance and sustainability by upgrading their existing information and communications technology as a digital infrastructure and benefiting from novel IT-based cloud revolution. Several studies have provided an understanding of the use of cloud computing services in SMEs but lack enough information about the challenges and impact on SMEs sustainability.

The purpose of this study is to evaluate the contribution of the business climate on the sustainability of Cameroonian small- and medium-sized enterprises (SMEs) in times of coronavirus disease 2019 (COVID-19).

To achieve this purpose, the study proceed with a quantitative analysis using the simple LOGIT model on a sample of 52 individuals.

Through the administration of questionnaires and estimations, results reveal that certain variables such as the taxation regime of the enterprise, the different types of taxes paid by the enterprise, the frequency of payment of income tax, the nature of the training of managers, the clauses of the debt contracts with banks/EMFs (Microfinance institution), the time taken to apply for a loan from the bank and the nature of the manager’s training have a negative influence on the sustainability of Cameroonian SMEs during COVID-19, while others such as the evolution of financial profitability in the context of the coronavirus pandemic in Cameroon, the company’s sector of activity and the main methods of financing the SME have a positive influence on the sustainability of Cameroonian SMEs during COVID-19 pandemic. The improvement of the business climate by the institutional authorities is, therefore, essential in the perspective of an eventual development of the country; the said development cannot take place without capitalizing on the potential for income and job creation by SMEs.

The first limitation is related to the size of the sample and also to the specificity of our study. In fact, the study is conducted among individuals/actors likely to have access to information on the business climate and sustainability of Cameroonian SMEs at the time of COVID-19 encountered in the city of Yaoundé. In this context, the sample size is considered to be small (52). This element does not immediately allow the results of the present research to be generalized to all regions where SMEs are located in Cameroon, as other criteria or other elements must still be taken into account and the results obtained must, therefore, be interpreted with caution. This research could be deepened in the future by considering more business climate variables on the one hand and a larger sample size extended to all cities in Cameroon on the other.

The results of this research confirm the importance of institutional bodies establishing a rigorous policy of support for businesses. Such a policy would contribute to improving the business climate and extend beyond mere resilience.

The originality of this study lies in the fact that it looks at the sustainability of SMEs in the context of the COVID-19 pandemic in Cameroon using a simple LOGIT econometric model.

Considering the characteristics and barriers faced by small and medium enterprises (SMEs) and the need to be competitive in the current scenario of high demand for sustainability, this paper aims to propose drivers for developing corporate sustainability in SMEs based on the most influential theoretical and empirical studies and the authors' experience.

The scientific method used in this study was content analysis of recent literature (2015–2021), specifically the 30 most cited articles on sustainability in SMEs from the Scopus database. This methodological approach has already been tested and validity by other scientific studies. From this content analysis, elements for the development of sustainability in SMEs were identified. Subsequently, in light of the authors' experience, these elements were grouped by affinity, giving rise to the drivers that aim to guide owners and managers of SMEs in the transition to sustainability.

The major finding of this paper is the proposition of drivers for the development of sustainability in SMEs. They were proposed considering the reality of these companies to be adequate to their resources and structure and to be simple to apply. Thus, these drivers guide the owners and managers of SMEs in actions that make them more prosperous, fair and green and, consequently, more competitive.

This work contributes theoretically to deepening the recent body of knowledge on sustainability in SMEs and fills the gap that indicates the need for accessible and flexible management solutions oriented to the development of sustainability in SMEs.

The purpose of this paper is to propose a conceptual framework that establishes the linkages among green dynamic capability (GDC), green innovation (GI), organisational creativity (OC) and organisational agility (OA), which influence small and medium enterprises (SMEs) sustainability performance (SP) in trade and service sectors in Thailand.

This paper conducts a search of existing literature regarding SMEs SP. A conceptual framework is provided that can be used by SMEs to enhance their SP driving sustainable business growth.

A framework for SMEs sustainability is proposed, which demonstrates the connection between GDC and SME SP, with GI and OC as mediators and OA as a moderator.

This paper is limited in terms of the scope of SME sustainability in the context of the trade and service sector. Future empirical study should be conducted to validate the proposed framework and hypotheses in this study.

This study forms the basis for the enhancement of SMEs SP in relation to boosting their GDC, GI, creativity and agility.

This paper presents a comprehensive framework that leads to the conceptualisation of SME SP. It will help practitioners and academics to better understand the causes of SMEs SP.