University of Twente Student Theses
The impact of sustainable engagement on Dutch SMEs
Groenewold, Freek K.A.C. (2025) The impact of sustainable engagement on Dutch SMEs.
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| Abstract: | In recent years, increasing attention has been given to the relationship between sustainability engagement (SE) and financial performance (FP) in SMEs, yet little research focuses on the Dutch automotive, transport, and logistics sector. This study addresses this gap by analyzing the impact of SE on ROA, ROE, and EBITDA, while also examining its effects on competitive advantage and access to capital. Using a multiple-case study approach, the findings reveal that while SE often enhances competitive positioning, it does not always improve financial performance. SE investments do not directly increase access to capital, though they may lead to lower interest rates and subsidies. Despite short-term financial challenges, SE investments generally do not harm short-term profitability. The study also highlights key differences between SMEs and larger firms—larger companies benefit from economies of scale and dedicated sustainability departments, whereas SMEs struggle to balance short-term profitability with long-term sustainability goals. This research contributes to the SE-FP debate by providing both theoretical insights and practical recommendations for SMEs aiming to achieve financial stability while integrating sustainability. |
| Item Type: | Essay (Master) |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 85 business administration, organizational science |
| Programme: | Business Administration MSc (60644) |
| Link to this item: | https://purl.utwente.nl/essays/105299 |
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