LAUSR

Small and medium enterprises (SMEs) are forced to adhere to sustainable development (SD) regulations and standards. However, SMEs encounter difficulty in assessing their performance due to the lack of an efficient and effective approach to deal with the uncertainties in hierarchical relationships and interrelationships. Moreover, interrelations exist among the proposed attributes that increase the difficulty of the assessment. To overcome these issues, exploratory factor analysis is used to screen out the less important attributes and build a hierarchal structure. The fuzzy synthetic method addresses the hierarchical structure and decision-making, and a trial evaluation laboratory assesses the interrelationships among the attributes by providing a visual interrelationship map. The results indicate that strategic and financial management are the major problems for SMEs. SD relies on enhancing sustainable supply chain performance, sustainable human resources and environmental management. This study contributes by not only filling the information gap for SD for SMEs but also providing a guideline for improvement. The theoretical and managerial implications are discussed.