SMEs, Sustainability, and Capital Budgeting

Jeffrey F. Shields, Brad A. Bilsky, J. M. Shelleman
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Abstract

This applied analysis addresses issues and concepts of capital budgeting for sustainability-related projects by SMEs. It reviews literature on SME characteristics, sustainability for SMEs, and capital budgeting for investments in sustainability-related projects. A discussion of the implications of capital budgeting for sustainability-related projects by SME managers, policy makers, and future research is included.
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中小企业、可持续性和资本预算编制
本应用分析报告探讨了中小企业为可持续发展相关项目编制资本预算的问题和概念。它回顾了有关中小型企业特点、中小型企业可持续发展以及可持续发展相关项目投资资本预算的文献。文中还讨论了中小企业管理者、政策制定者和未来研究对可持续发展相关项目资本预算的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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