Direttiva europea sulla sustainability due diligence della supply chain e PMI: un framework a supporto del cambiamento

Frame of the research. The research focuses on the implications of the Corporate Sustainability Due Diligence Directive for European SMEs operating as suppliers of the enterprises to which the Directive directly applies. As pointed out by literature, European SMEs need support to equip quickly to be compliant with sustainability requirements and bridge their gaps. Purpose of the paper. The aim of the paper is to support SMEs in upgrading competences and processes, through a framework guiding due diligence decision-making. Methodology. Starting from the analysis of the Directive scope, the framework is elaborated through a literature review on SMEs supply chain sustainability. The aim, according to a deductive research approach, is to develop a framework that can be tested and validated through its application to business cases in a second phase of the research. Results. The research elaborates a first framework consisting of a due diligence decision-making flow chart, a supply chain sustainability matrix, a toolkit and guidelines to select the most appropriate tools. Research limitations. The conceptual framework has not found practical application yet. The second phase of the research will test the framework with SMEs operating in supply chains with different risk levels. Managerial implications. The paper proposes an original multi-criteria, tailor-made, incremental and proportional framework to promote a greater SMEs involvement in sustainability issues, also through an enhanced collaboration between enterprises along the supply chain. Originality of the paper. The topic is very recent and the focus on SMEs needs more exploration. The Directive identifies SMEs as one of the critical elements of the supply chain and their need to be supported. The paper offers a useful contribution in this direction.