Sustainability in SMEs: Motives, Barriers, and Challenges of Environmental Management Systems Certification
Abstract
This study aims to understand how SMEs in Sweden perceive the pre- and post-implementation
motives of Environmental Management Systems (EMS) certificates through understanding
motives for adopting EMS certificates for the first time and understanding motives for
maintaining the certificates. Moreover, the study also aims to understand the barriers and
challenges of EMS certificates in order to identify reasons that prevent SMEs from adopting
certificates. Institutional pressures (coercive, mimetic, normative) may have an influence over
the implementation, or it could be a decision by the company in hope of marketing and publicity
benefits among others. The chosen methodology was a qualitative method, semi-structured
interviews in specific. The method is most suitable for the research questions in this paper taking
into consideration both the advantages and disadvantages of the method. Contrary to previous
research we find that the environmental focus is the main reason for the implementation of EMS
certificates in the studied companies along with normative pressure. No coercive pressures were
experienced by the companies to adopt certificates, however other motives such as marketing
effect, monetary benefits, and improved control system were part of the motives. The main
barriers and challenges as discussed based on the findings were high maintenance cost of
certificates, increased bureaucracy processes, extensive documentation, and stressful audits. In
relation to previous literature, this study contributes to the literature on SMEs and integrated
control systems but in a Swedish setting which could be considered as research on an
understudied area. The study affirms previous research in some cases and brings different views
that were not discussed before in the field on different instances. One conclusion would be that
EMS certificates contribute towards improved integrated control systems over time.
Degree
Master 2-years
Other description
MSc in Accounting and Financial Management
Collections
View/ Open
Date
2022-06-30Author
Dodik, Stjepan
Karahman, Suliman
Series/Report no.
2022:34
Language
eng