IMPLEMENTATION OF ESG METRICS IN SMES: LEADERSHIP, GOVERNANCE, AND ORGANIZATIONAL DEVELOPMENT TOWARD BUSINESS SUSTAINABILITY

This article explores the applicability of ESG (environmental, social, and governance) metrics in small and medium-sized enterprises (SMEs), highlighting their strategic value in the transition to sustainable business models. Using a qualitative, exploratory, and cross-cutting approach, it conducts a theoretical and documentary review of international sources (OECD, GRI, UN, WEF), as well as academic literature and case studies. It analyzes the origins and evolution of ESG criteria, the role of transformational leadership in their implementation, and the barriers SMEs face in adopting them, such as lack of resources, technical knowledge, and cultural resistance to change. As a main contribution, it proposes a simplified table of ESG metrics adapted to the SME context, with clearly defined indicators, formulas, and purposes. The study concludes that these metrics not only allow for assessing performance beyond the financial level, but also strengthen organizational legitimacy, improve decision-making, and contribute to achieving the Sustainable Development Goals, provided there is ethical leadership and governance geared toward positive impact.