The Importance of Implementing SDGs by Small and Medium Size Enterprises: Evidence from Germany and Poland

This study addresses the problems attributed to the implementation process of Sustainable Development Goals (SDGs) in relation to the SME sector in Germany and Poland. The initial part of this study discusses the theoretical aspects of sustainable development, with particular emphasis on the adoption of the 2030 Agenda for Sustainable Development, including 17 SDGs. The importance of the contribution made by small and medium sized enterprises (SMEs) to the development of today’s economies, based on the example of OECD countries, was also highlighted. Regarding methodology, to answer the research questions, empirical data were obtained using a simplified online questionnaire based on a pre-established questionnaire. The target group consisted of experts on SMEs, not the SMEs themselves, in order to obtain an external view of the SME sector. As part of the general conclusions, it can be stated that the current contribution of SMEs to the implementation of the SDGs presents, on average, an upward tendency. Certainly, a greater involvement of entrepreneurs and a better understanding of the specificity of sustainable development processes would be advisable. In addition, it is noticeable that the national context is significant in the implementation of the SDGs. For example, German enterprises pay more attention to the environmental dimension of sustainable development, whereas Polish enterprises pay more attention to supply chain management. Overall, most of the respondents stated that the absence of financial resources remains the primary obstacle to the implementation of sustainable development goals in enterprises, while motivation results from cost reduction and increase in turnover.