{"id":2449,"date":"2026-08-08T11:45:09","date_gmt":"2026-08-08T08:45:09","guid":{"rendered":"https:\/\/www.kakikuu.fi\/?p=2449"},"modified":"2026-08-08T11:45:09","modified_gmt":"2026-08-08T08:45:09","slug":"miksi-vastuullisuusvaatimukset-muuttuvat-pk-yrityksessa-vaikeiksi","status":"publish","type":"post","link":"https:\/\/www.kakikuu.fi\/en\/miksi-vastuullisuusvaatimukset-muuttuvat-pk-yrityksessa-vaikeiksi\/","title":{"rendered":"Why do sustainability requirements become difficult for SMEs?"},"content":{"rendered":"

The sustainability requirements faced by SMEs and the related information requests take many different forms. They arise, at least indirectly, from EU regulation and sustainability standards, large customers, financiers and other stakeholders. A company may be asked, for example, to provide information on emissions, employees, the supply chain or its sustainability practices.<\/p>\n\n\n\n

Responding to these requirements can be difficult for SMEs for several reasons. The necessary data may not be readily available, it may be scattered across different systems, or collecting it may require a considerable amount of work. Before this, however, another question needs to be resolved: what do the various sustainability requirements mean specifically for our company, and what do we actually need to do in practice as a result?<\/p>\n\n\n\n

Recently, I have also been examining this question through the research literature. In organisational research, the phenomenon is discussed, among other things, through the concept of sensemaking. In this context, sensemaking refers to how a company interprets an ambiguous or changing operating environment and develops an understanding of it that enables action.<\/p>\n\n\n\n

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A requirement does not turn into action by itself<\/h2>\n\n\n\n
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None of these, however, directly tells an individual company what it should do on Monday morning.<\/p>\n<\/blockquote>\n\n\n\n

The EU can introduce sustainability-related legislation. A large customer can send a sustainability questionnaire to its supplier. A bank can request information from a company. The VSME can provide SMEs with a structure for presenting sustainability information. None of these, however, directly tells an individual company what it should do on Monday morning.<\/p>\n\n\n\n

The company must first develop an understanding of what an external requirement means for its own business. Why are we being asked for this information? Does this even apply to us? Which issues are material to us? What information do we already have? What is missing? Where should we allocate our limited time and money? Only after this can a requirement be translated into practical action.<\/p>\n\n\n\n

Organisational research has long recognised that companies do not simply receive external requirements and implement them as they are. People interpret them, develop understandings of them and adapt them to fit the activities of their own organisations. According to the classic definition by Weick et al. (2005), sensemaking involves turning circumstances into a comprehensible situation that serves as a springboard for action.<\/p>\n\n\n\n

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The same requirement does not mean the same thing for every company<\/h2>\n\n\n\n

Consider two SMEs that are asked by a large customer to provide sustainability information. The first is a manufacturing company in the metal industry with its own production facility, significant energy consumption and international customers. The second is a professional services company employing 15 people. Both may receive the same sustainability questionnaire from a customer. Yet the significance of the questionnaire for their businesses, the information required and the appropriate actions may be very different.<\/p>\n\n\n\n

This is one reason why ready-made checklists alone are not enough in sustainability work. The study of SMEs by Stoian and Plakoyiannaki (2024) clearly demonstrates the different meanings that company managers can attach to sustainability. In the study, sustainability was seen, for example, as a driver of international performance, a means of differentiation, a vehicle for collaboration or an enabler of broader change. Company management interprets sustainability through the lens of its own business, experiences, stakeholders and operating environment. This finding also helps explain why external sustainability requirements can acquire different meanings in different companies.<\/p>\n\n\n\n

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Something important happens between regulation and everyday business<\/h2>\n\n\n\n

Schultz and Wehmeier (2010) describe this through the concept of translation, which refers to interpreting and adapting external requirements and expectations to fit the organisation\u2019s own operating environment. The idea is simple: an external requirement does not become part of a company\u2019s operations as such. The company must first interpret what the requirement means for its own business and then translate it into practical actions suited to its particular situation.<\/p>\n\n\n\n

In my view, this stage receives too little attention in discussions about sustainability. We talk a great deal about what companies are required to do. We talk about the CSRD, the VSME, emissions accounting, supply chains, sustainability claims and reporting. But within a company, the ultimate question is: what does this mean for us? This leads to further questions: what is material to us? What should we do, and in what order? What level of action is sufficient for us? Answering these questions is already a matter of business management, not merely sustainability reporting.<\/p>\n\n\n\n

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More information does not automatically mean better understanding<\/h2>\n\n\n\n
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But the amount of information and the level of understanding are not the same thing<\/p>\n<\/blockquote>\n\n\n\n

This is also one of the paradoxes of sustainability work in SMEs. When a company does not know what it should do, the first response is often to provide more information. More guidance, more websites, more guides, more training and more reports. But the amount of information and the level of understanding are not the same thing. An SME may have hundreds of pages of entirely accurate information at its disposal and still be unclear about what it should do next.<\/p>\n\n\n\n

A central idea in sensemaking research is that, in ambiguous situations, people develop interpretations that enable them to act (Weick et al., 2005). Complete information is usually unavailable, nor can every possible piece of information be processed before a decision is made. In the context of SME sustainability work, this can be put more simply: not everything needs to be done. What matters is understanding what makes sense for our company to do.<\/p>\n\n\n\n

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Sustainability work begins with understanding<\/h2>\n\n\n\n

This also changes slightly how sustainability work in SMEs should be approached. The first question is not necessarily what the company needs to report. A better starting point may be to determine what sustainability means for this particular company\u2019s business. Which sustainability issues are connected to its operations? What do customers and other key stakeholders expect? Where are the most significant risks and opportunities? What is the company already doing? Where is change needed?<\/p>\n\n\n\n

Once these questions have been resolved, reporting also becomes considerably more meaningful. The company is then not collecting sustainability information simply because a form asks for it; instead, the information is connected to the company\u2019s own operations and decision-making. This is also why sustainability work should not be seen as a separate administrative exercise. At its best, it is about the strategic development of the business.<\/p>\n\n\n\n

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From requirements to practical action<\/h2>\n\n\n\n
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Good sustainability work builds a bridge between external requirements and the everyday reality of the company. <\/p>\n<\/blockquote>\n\n\n\n

SME sustainability work requires knowledge of regulations and standards. But equally important is the ability to interpret them from the company\u2019s own perspective. Good sustainability work builds a bridge between external requirements and the everyday reality of the company. First, the company understands what the requirement means. It then identifies what is material to the business, prioritises the necessary actions and puts them into practice.<\/p>\n\n\n\n

When this is the sequence, sustainability work does not need to mean building a new administrative layer on top of the company. It can be integrated into what the company already does: strategy, management, investments, customer relationships, risk management and business development.<\/p>\n\n\n\n

Perhaps the most difficult question in sustainability work is therefore not, \u201cWhat is required of us?\u201d A much more useful question is: \u201cWhat do these requirements mean for our business \u2013 and what should we do now?\u201d<\/p>\n\n\n\n

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References

Schultz, F., & Wehmeier, S. (2010). Institutionalization of corporate social responsibility within corporate communications: Combining institutional, sensemaking and communication perspectives.\u00a0Corporate communications, 15(1), 9-29. https:\/\/doi.org\/10.1108\/13563281011016813

Stoian, M.-C., & Plakoyiannaki, E. (2024). Understanding international CSR in SMEs. Journal of Small Business Management, 62(4), 1828\u20131864.https:\/\/doi.org\/10.1080\/00472778.2023.2182441

Weick, K. E., Sutcliffe, K. M., & Obstfeld, D. (2005). Organizing and the process of sensemaking. Organization Science, 16(4), 409\u2013421. 10.1287\/orsc.1050.0133.<\/pre>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
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