Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach
研究了中小企业如何从象征性的ESG披露转向基于可操作关键绩效指标的实质性绩效管理系统，识别了五个相互依赖的促成因素，对管理者推动ESG战略整合有参考价值。
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we identify five enabling factors: institutional pressures, district‐level dynamics, qualified intermediaries, participation in funded sustainability initiatives, and the reinforcing role of organizational culture. Rather than operating independently, these factors form an interdependent configuration. Institutional pressures act as antecedent triggers, while district infrastructures, intermediaries, and funded projects translate external demands into operational capability. Cultural embedding reinforces and stabilizes ESG integration over time. By conceptualizing ESG integration as a cumulative and systemically reinforced process embedded within PMS, the study clarifies the mechanisms through which ESG shifts from compliance‐oriented reporting to strategic performance management in SMEs.