ORIGINAL RESEARCH article
Front. Sustain.
Sec. Sustainable Supply Chain Management
Sustainability Reporting and Supply Chain Management for Small Medium Enterprise Perspective of Sustainability Development Goals: Evidence from Indonesia
Provisionally accepted
- Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, Indonesia
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Purpose: This study aims to empirically examine the influence of Sustainability Reporting (SR) and Supply Chain Management (SCM) practices on the performance of Small and Medium Enterprises (SMEs). Design/methodology/approach: A sequential explanatory mixed-methods research design was employed. Quantitative data were collected via a structured questionnaire from 203 SMEs under the Jakpreneur program in Jakarta, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). A qualitative data collection through in-depth interviews and observations with SME owners, practitioners, and government regulators to contextualize the quantitative findings. Findings: The quantitative analysis reveals that key SCM dimensions—namely product development, production process, and distribution—positively and significantly influence SME performance. In contrast, SR dimensions (economic value, social network & innovation, and eco-efficiency & energy) and the SCM dimensions of supplier relations and customer returns management do not show a statistically significant impact. Qualitative insights explain these results, indicating that SMEs perceive formal SR as complex and costly, while supplier relationships remain largely transactional. Originality/value: This study provides an integrated, empirically tested model that links specific SR and SCM practices to holistic SME performance. It offers novel evidence from an emerging-market context, demonstrating that operational SCM practices are stronger performance drivers than formal sustainability reporting for micro-and small enterprises. The mixed-methods approach yields nuanced insights valuable for both academia and practice. Practical implications: The findings suggest policymakers and business support agencies should develop simplified guidelines and tools for SR adoption tailored to SME capabilities. Concurrently, enhancing SME competency in core supply chain operations—product development, production, and distribution—should be a priority to improve immediate performance and lay the foundation for long-term sustainability integration.
Keywords: Balanced scorecard (BSC), development goals1, Indonesia, mixed methods2, mixed-methods, SME performance, SME performance3, Supply chain management (SCM)
Received: 07 Dec 2025; Accepted: 02 Feb 2026.
Copyright: © 2026 Zulfiati, Dahlifah and Pranitasari. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence:
Lies Zulfiati
Dahlifah Dahlifah
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