Work

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Year: 2026

Type: review

Abstract: ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises ( MSMEs ), resulting in fragmented proliferation that hinders cumulative knowledge. Through a systematic review of 82 articles, this study reveals convergence around attributes defining a sustainability assessment—multidimensionality, internal coherence, normalization, systematicity, and transparency. The synthesis consolidates indicators into a thematic core aligned with global standards, indicating institutional convergence and advances in credibility. Yet participation is largely absent, leaving salience partially addressed and legitimacy fragile. The analysis identifies a hybrid logic: a stable thematic core supporting credibility, coupled with a participatory periphery that, if substantively engaged, enhances the legitimacy required for transformative knowledge. This theoretical–empirical synthesis provides a scaffold for future research, positioning sustainability assessment within Pasteur's Quadrant as use‐inspired knowledge that integrates rigor with the capacity to transform systems and reduce unsustainability.

Source: Corporate Social Responsibility and Environmental Management

DOI: 10.1002/csr.70721

Authors: Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond

Institution: Universidade Federal de Minas Gerais

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $4,100

Funders: Conselho Nacional de Desenvolvimento Científico e Tecnológico, Fundação de Amparo à Pesquisa do Estado de Minas Gerais