Abstract

Based on three case studies, the project "Measurement and Management of Material and Resource Efficiency in SMEs with the Sustainable Value Approach (KMUSVA)" tested the applicability of the Sustainable Value Approach in SMEs. The project was carried out within the framework of the funding programme "Improvement of Material Efficiency (VerMat)" on behalf of the Federal Ministry of Economics and Technology (BMWi). The aim of the project was to test whether an increased awareness of resource and material efficiency issues in SMEs can be achieved by applying the Sustainable Value approach. In cooperation with three SMEs, the Sustainable Value approach was successfully applied in the areas of investment decisions, analysis of the current state of resource efficiency and analysis of the resource efficiency of processes. In the process, the SME-specific success factors for an application of the Sustainable Value approach could also be defined. In this workshop report, the background of the three case studies is explained and the methodology of the Sustainable Value approach is explained. Subsequently, the case studies are presented and discussed in detail, and the success factors for an application of the approach in SMEs are presented. Overall, the application of the Sustainable Value approach in SMEs in this project has been positive.

Authors

Müller, Frank; Liesen, Andrea; Marwede, Max; Handke, Volker; Hahn, Tobias; Figge, Frank