Identifying predictors and constructing measurement tools of sustainability performance: A fundamental literature study of green economics in SMEs
Mariati Tirta Wiyata 1 * , Martha Fani Cahyandito 1 , Asep Mulyana 1 , Budi Harsanto 1
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1 Department of Management, Faculty of Economics and Business, University of Padjadjaran, INDONESIA* Corresponding Author

Abstract

This article presents a systematic literature review aimed at identifying key variables influencing sustainability performance. It also emphasizes the predominant ideas utilized in previous studies to establish a dimensional framework for forthcoming research. A total of 81,060 articles were collected using specific search criteria on February 16, 2023. Of these, only 358 met the initial eligibility criteria. After applying further inclusion and exclusion standards, 22 articles were selected for analysis. From these, 13 variables were identified as commonly used indicators of sustainability performance. The most frequently used variable is sustainability performance, with the most representative dimensions covering environmental, economic, and social aspects. The findings suggest that companies can achieve sustainability performance by maintaining a strategic balance between environmental sustainability and economic growth. Developing a sustainability management strategy is essential to ensure long-term performance. This systematic review contributes to future academic research and corporate sustainability practices.

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

EUR J SUSTAIN DEV RES, Volume 10, Issue 1, 2026, Article No: em0352

https://doi.org/10.29333/ejosdr/17398

Publication date: 01 Jan 2026

Online publication date: 09 Nov 2025

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