Bürgi, Jörg2019-09-252019-09-252010-02-102008http://hdl.handle.net/20.500.12424/173843Purpose – the aim is to design a comprehensive model for small and medium sized companies SMEs, embracing issues of morality, management system and environment and a corresponding measurement tool as well as discussing their interplay intending options for continuous improvement. The model and the measurement tool are tested by a survey. Methodology/approach – Design of an SME model and corresponding measurement tool tested by a longitudinal survey of 27 SMEs in Switzerland and Germany (total: 203 people of all hierarchical levels). Findings – SMEs do not need a standardised management system to implement an increasingly circular system with intensive integration of people. The results mainly depend on the (moral) attitudes and behaviours of owners or top managers and employees. But standardised (especially environmental) systems demonstrate generally more effects towards effectiveness as well as embedded morality, circularity and integration. Research limitations/implications – Relatively small sample of companies – because of the long period of research probably including a number of future orientated companies Originality/value – Filling the gap of narrowing SME research on individual elements by the design of a comprehensive SME model and measuring toolengWith permission of the license/copyright holdermoralityenvironmentmanagementEconomic ethicsBusiness ethicsLabour/professional ethicsPreprint