Integrating the SDGs into SMEs: A systematic review of approaches, barriers, and assessment methods

Abstract

Small and medium-sized enterprises (SMEs) are crucial to national economies but face unique challenges in aligning with the United Nations Sustainable Development Goals (SDGs). Prior research remains fragmented and largely descriptive, offering limited integration across implementation approaches, barriers, and assessment methods. To bridge the gap, this review offers an integrated synthesis of how SMEs engage with the SDGs, the obstacles they encounter, and how sustainability performance is evaluated. A systematic literature review was carried out under PRISMA guidelines, combining bibliometric mapping and qualitative content analysis of 95 peer-reviewed articles published between 2015 and 2024. Eight major approaches were identified—dominated by innovation-technology adoption, cross-sector collaboration, and stakeholder engagement—while four main barrier categories also synthesized, led by internal and institutional constraints. Furthermore, sustainability performance is most often assessed through the Triple Bottom Line and Key Performance Indicator frameworks, with growing applications of Corporate Social Responsibility, Environmental-Social-Governance, and Life Cycle Assessment methods. Building on these findings, this study proposed the Approach–Barrier–Assessment–Fit framework, which aligns strategies, barriers, and assessment choices under contextual fit. The framework contributes to theoretical understanding of SME sustainability transitions and provides practical insights for researchers, practitioners, and policymakers supporting SDG implementation.