Not only large international corporations, but also small and medium-sized enterprises (SMEs) can measure and manage their sustainability and material efficiency in euros using the Sustainable Value approach. On behalf of the Federal Ministry of Economics, IZT scientists tested the Sustainable Value approach for its applicability in various areas of SMEs. The results from the investment analysis, process optimisation and sustainable competition analysis were summarised in a workshop report. They were relatively easy to transfer to other SMEs.

This pilot study, commissioned by the Federal Ministry of Economics and Technology (BMWi), examined whether the application of the Sustainable Value approach could increase awareness and acceptance of the relevance of material and resource efficiency in small and medium-sized enterprises (SMEs).

In the pilot study, material and resource efficiency was analysed in three selected SMEs using the sustainable value approach. For these companies, material and resource efficiency was translated into the language and logic of corporate management using the sustainable value approach. Furthermore, transparent comparisons and the identification of potentials and performance trends in material and resource efficiency were made possible. The application of the sustainable value approach in SMEs should lead to SMEs integrating material and resource efficiency strategies into their management decisions to a greater extent than before.