Small Business International Review

https://doi.org/10.26784/sbir/24t20a21
Measuring in : An of , , and
Sérgio Castro Gomes, Adão Maximiliano de Souza Regis, Domingo García-Pérez-de-Lema, Dinaldo Araujo, Marcos Ricardo Rosa Georgess
Abstract
The literature on digital transformation in micro, small, and medium-sized enterprises (MSMEs) has advanced in a fragmented manner, often focusing separately on digitalization, innovation, or sustainability. This fragmentation has limited understanding of digital maturity within firms and reduced the effectiveness of public policies. The objective of this study is to develop and apply an integrated multivariate statistical model to construct a synthetic index that jointly captures digitalization processes, organizational innovation, and sustainable practices. The Multidimensional Index of Digital Strategy, Innovation, and Sustainability (IMEDIS) represents a methodological contribution that overcomes unidimensional approaches and provides a comparable and representative measure of digital maturity. Based on a sample of 654 Brazilian MSMEs, multivariate statistical techniques were applied to create a typology of digital maturity. The main conclusion is that digital maturity does not result solely from technology adoption but from the interaction of digital strategies, innovation, and sustainability, revealing strong structural heterogeneity across firms. IMEDIS is a useful tool for diagnosing, monitoring, and evaluating public policies and digital strategies for MSMEs, offering an analytical framework transferable to different national contexts.
Keywords: ; ; ; ;
JEL Classification: C01; L25

Toward and : The impact on in
Jorge Alfonso Lara-Pérez, Francisco Canibe Cruz, Antonio Durendez
https://doi.org/10.26784/sbir/nnefzt65
Abstract
Sustainable strategies and digitalization play central roles in the transition of manufacturing companies toward the development of sustainable products and services. This study examines whether the implementation of environmental care strategies and the integration of advanced technological tools influence firm performance. It also explores the indirect effect of sustainable strategies on performance through digitalization in manufacturing organizations. To test these relationships, the study applies a partial least squares structural equation modeling (PLS-SEM) technique to a sample of 120 firms in the manufacturing sector in Coahuila, Mexico. The results indicate that when organizations implement energy conservation practices, reduce waste generation, and undertake energy infrastructure projects—combined with the adoption of advanced technologies that support information integration and analysis—they achieve higher levels of performance. These findings offer important implications for managerial decision-making and for the development of public policies aimed at promoting sustainability-oriented strategies and digital transformation in small and medium-sized enterprises in developing countries.
Keywords: ; ; ; ; ;
JEL Classification: O14

UPCT Universidad Politécnica de Cartagena y AECA, Asociación Española de Contabilidad y Administración de Empresas como editores de la revista Small Business International Review, se complacen en anunciar que la revista ha obtenido nuevamente el Sello de Calidad Editorial y Científica otorgado por la F E C Y T · Ciencia e Innovación · (Fundación Española para la Ciencia y Tecnología - FECYT) en su resolución definitiva de diciembre de 2025.
Este distintivo supone un reconocimiento de la calidad editorial y científica de nuestra revista, consolidándose como un medio de conocimiento y comprensión de las pequeñas y medianas empresas (pymes) tanto en el ámbito académico como profesional.
Desde ambas instituciones, queremos expresar nuestro más profundo agradecimiento a los editores, trabajadores de ambas instituciones, así como a los autores que contribuyen con sus envíos a que la revista vaya adquiriendo mayores cotas de calidad.

to : Recommendations for enhancing entrepreneurial competences in Spanish SMEs
Miguel Ángel Sastre-Castillo, Mercedes Rubio-Andres, Jorge Linuesa-Langreo, Santiago Gutiérrez-Broncano
https://doi.org/10.26784/sbir.v9i2.776

and in -owned micro and small-medium enterprises: The mediating role of and
Antoinette Flynn, Josephine Igoe, Yvonne Costin
https://doi.org/10.26784/sbir.v9i2.763

for in small and medium-sized enterprises (SMEs): A case study approach
David Mena-Siles, German Gemar
https://doi.org/10.26784/sbir.v9i2.773

: A configurational approach to manager empowerment
https://doi.org/10.26784/sbir.v9i2.760
Liudmila Sycheva; Antonio J Verdu-Jover

of customer relationship management: Perspectives from owners/managers
https://doi.org/10.26784/sbir.v9i2.734
Johannes A Wiid; Belinda C Senooane

A for among
https://doi.org/10.26784/sbir.v9i1.719
Maria Luisa Saavedra Angélica Riveros Rosas Karen Gisel Velázquez Rojas

Internationalization of local products in today’s world: A Focus on the Swiss cheese sector “La Tête de Moine AOP”
https://doi.org/10.26784/sbir.v9i1.694
Lamia Ben Hamida, Stefanie Hasler, Hana Siala Abid, Romdhane Khemakhem

Influence of on
https://doi.org/10.26784/sbir.v9i1.739
Aaron Joyal, Carol Bartlo

The use of different cost of when valuing : A case study
https://doi.org/10.26784/sbir.v9i1.705
António Gomes, Maria João Jorge, Ana Gonçalves Pereira

The use of different cost of equity models when valuing SMEs: A case study | Small Business International Review Company valuations have become increasingly significant in the financial world, with businesses frequently seeking valuations of their own operations. These valuations enable companies to assess their value, providing a clearer understanding of their worth and facilitating future decision-making. Sp...