Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises ( MSMEs ), resulting in fragmented proliferation that hinders cumulative knowledge. Through a systematic review of 82 articles, this study reveals convergence around attributes defining a sustainability assessment—multidimensionality, internal coherence, normalization, systematicity, and transparency. The synthesis consolidates indicators into a thematic core aligned with global standards, indicating institutional convergence and advances in credibility. Yet participation is largely absent, leaving salience partially addressed and legitimacy fragile. The analysis identifies a hybrid logic: a stable thematic core supporting credibility, coupled with a participatory periphery that, if substantively engaged, enhances the legitimacy required for transformative knowledge. This theoretical–empirical synthesis provides a scaffold for future research, positioning sustainability assessment within Pasteur's Quadrant as use‐inspired knowledge that integrates rigor with the capacity to transform systems and reduce unsustainability.

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Publication Details

Journal
Corporate Social Responsibility and Environmental Management
Published
2026-06-16
DOI
https://doi.org/10.1002/csr.70721
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Luísa Couto Gonçalves Souza, Maria Auxiliadora Drumond, Laura Proença Guimarães
Corporate Social Responsibility and Environmental Management
Corporate Social Responsibility Reporting
article

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Luísa Couto Gonçalves Souza, Maria Auxiliadora Drumond, Laura Proença Guimarães
article en

Abstract

ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises ( MSMEs ), resulting in fragmented proliferation that hinders cumulative knowledge. Through a systematic review of 82 articles, this study reveals convergence around attributes defining a sustainability assessment—multidimensionality, internal coherence, normalization, systematicity, and transparency. The synthesis consolidates indicators into a thematic core aligned with global standards, indicating institutional convergence and advances in credibility. Yet participation is largely absent, leaving salience partially addressed and legitimacy fragile. The analysis identifies a hybrid logic: a stable thematic core supporting credibility, coupled with a participatory periphery that, if substantively engaged, enhances the legitimacy required for transformative knowledge. This theoretical–empirical synthesis provides a scaffold for future research, positioning sustainability assessment within Pasteur's Quadrant as use‐inspired knowledge that integrates rigor with the capacity to transform systems and reduce unsustainability.

Corporate Social Responsibility and Environmental Management
Universidade Federal de Minas Gerais (BR)
Openalex Percentile: Top 5%
Corporate Social Responsibility Reporting
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