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The research focuses on how corporate sustainability orientation and practices affect the financial performance of SMEs.

The Impact of Sustainability Orientation and Practices on Financial Performance: A Combined Sufficiency and Necessity Logic Approach

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The research focuses on how corporate sustainability orientation and practices affect the financial performance of SMEs.
Analyzed 126 questionnaire responses from SMEs in Malaysia
Employed Partial Least Squares Structural Equation Modelling (PLS-SEM) for analysis
Utilized combined importance performance map analysis (cIPMA) to assess sustainability dimensions
Corporate sustainability orientation and social dimensions positively influence financial performance
The environmental dimension does not significantly affect financial performance
The environmental dimension is necessary for financial outcomes but shows an insignificant effect in regression analysis

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Examines the effects of sustainability practices on financial performance in SMEs, suggesting actionable insights for business strategies.

Mah et al. (2026) studied this question.

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Examines the effects of sustainability practices on financial performance in SMEs, suggesting actionable insights for business strategies.