A Comprehensive Model for Developing SME Net Zero Capability Incorporating Grey Literature

SMEs collectively account for a significant proportion of greenhouse gas emissions and so there is a need for urgent action to be taken by SMEs in the journey to achieve net zero. In this article, we provide a comprehensive conceptual framework for SMEs to draw from in the journey towards net zero by synthesizing the academic and grey literature. By bringing together key strands of the literature, we derive a conceptual model that provides a clear pathway for SMEs to embark on their net zero journeys. The framework we invent involves understanding the position of the SME in the value chain, understanding the pressures from stakeholders, undertaking greenhouse gas accounting to measure current levels of carbon emissions, undertaking internal changes towards the net zero agenda, undertaking external facing changes towards the net zero agenda, uncoupling, community participation, and updating business activities regularly. This model acts as a progressive decision-making and continuous improvement framework that will be an asset to SMEs as they undertake net zero activities. Overall, the paper contributes to the sustainability literature by being the first to synthesize the academic and grey literature to develop a comprehensive conceptual framework for SMEs to attain net zero.