Incorporating the sustainable development goals in small- to medium-sized enterprises

Abstract Multiple international stakeholders emphasise the important role of small- to medium-sized enterprises (SMEs) in achieving sustainable development goals (SDG). SMEs make up more than 99% companies Europe, and holds a potential promote social environmental responsibility. However, there is no ‘one size fits all’ when it comes incorporation SDGs. In this study; we identify five main approaches based on literature review including (i) rainbow washing, (ii) supporting ‘business as usual’, (iii) adding new initiatives/strategies, (iv) philanthropy (v) strategic use core businesses. These are categorised their contribution SDGs well benefits for company question. We performed case study six Northern Jutland, Denmark, which revealed, that most work with less proactive ambitious ways, leaving gap between they have been assigned current practices. To investigate further, our combined has helped factors influencing choice approach. include both negative (uncertainty about prospective role, lack resources low demand SDG compliance) positive (taking responsibility, license operate, communication inspiration) factors. The particularly interlinked caused by inadequacy resources, knowledge qualifications. This indicates cannot single-handedly implement way enables achievement 2030 Agenda, thus external guidance needed.