Facilitating sustainability control in SMEs through the implementation of an environmental management system

Abstract This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through implementation an environmental management system, formally certified ISO 14001. Through a qualitative study 18 SMEs seven auditors operating Northern Europe, draws on theoretical framework as analytical tool explore interplay between formal design instruments operational these practice for studied SMEs. The finds that both formalised instrument controls by employees are characteristically procedure based 14001 certification. Nevertheless, daily tasks is also achieved engaging non-managerial their passionate interests intrinsic motivations. In extension previous research, findings emphasise local level operator knowledge not only product system design, external factors important guiding employee behaviour situ. proposes working combination organisational extra-organisational individual values beliefs about sustainability. Particularly, extrinsic rewards appears valuable sustainable futures. Therefore, addition compliance-driven controls, SME owner-managers should ensure supportive structures where given autonomy be creative innovative.