Jeffrey F. Shields, Brad A. Bilsky, J. M. Shelleman
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This applied analysis addresses issues and concepts of capital budgeting for sustainability-related projects by SMEs. It reviews literature on SME characteristics, sustainability for SMEs, and capital budgeting for investments in sustainability-related projects. A discussion of the implications of capital budgeting for sustainability-related projects by SME managers, policy makers, and future research is included.
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