THE EVOLUTION OF PERFORMANCE MANAGEMENT SYSTEMS AND THE INTRODUCTION OF THE SUSTAINABLE DEVELOPMENT GOALS (SDGs)

The thesis deals with Performance Management and Measurement (PMM) in SMEs and the introduction of SDGs. Dealing with sustainability issues, it points out, quoting the words of Bebbington and Unerman, that 'There is a gap between the number of businesses embracing the SDGs at a strategic level and the number of firms able and/or willing to quantify their performance against SDG targets (Bebbington and Unerman, 2020), hence the need to design 'new' PMM systems or, retooling the existing PMM system. Starting from a comprehensive Systematic Literature Review (SLR), the thesis proposes a PMM system for sustainability using predominantly qualitative research methods, such as interventionist research. It also suggests how SMEs could tackle the need to measure, manage, and report performance. The research project emphasizes the importance of measurement and reporting not only from inside to outside - for external stakeholders and governments - but also from an inside perspective for the firm's top management as a helpful decision-making tool.