Sustainability practices of SMEs: the case of NZ
质疑传统商业伦理和问责制模型对中小企业的适用性，报告新西兰中小企业的实际可持续发展实践，并探讨社区问责模型如何将企业活动与可持续发展联系起来。
Abstract While individually small and medium sized enterprises (SMEs) may have small social, environmental and financial impacts, cumulatively their impact is significant. One of the fundamental questions is how a single economic entity, especially a small‐scale enterprise, can be engaged in the uptake of sustainability practices. This question is particularly pertinent to New Zealand, where 98% of enterprises are SMEs. In this paper questions are raised about the conventional models of ‘business ethics’ and accountability and their relevance to SMEs. The paper reports on actual practices and discusses the possibility of small enterprises having accountability for their social and environmental impacts. Ways of linking individual firm activities to sustainability, such as a communitarian model of accountability, are discussed and illustrated. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.