Analysis model of the sustainability development of manufacturing small and medium- sized enterprises in Taiwan

Abstract To maintain competitiveness in the marketplace, enterprises have considered sustainability development as an important goal and initiated numerous strategies for sustainability. The three main dimensions, namely, economic, social and environmental aspects, have become the focus of the sustainable development of enterprises while serving as vital indicators for enhancing competitiveness. However, prior studies on sustainable development primarily emphasised theoretical discussions, and few scholars have conducted quantitative data analysis, especially in the small and medium-sized enterprises (SMEs) area. Given this research gap, this study developed an integrated multi-attribute decision analysis model to evaluate the sustainability development of manufacturing SMEs in Taiwan. The present research identifies key sustainability indicators that play a vital role in boosting the sustainable performance of manufacturing SMEs.