Comparative Analysis of Corporate Sustainability Practices in Large vs. Medium Enterprises

Abstract

This study analyzes corporate sustainability practices in large and medium enterprises across Europe and Asia. Large firms adopt structured sustainability reporting, ESG frameworks, and global compliance mechanisms, enabling standardized monitoring and long-term impact. Medium enterprises prioritize localized initiatives, cost-effective solutions, and incremental improvements, often achieving flexibility and faster implementation. The study assesses performance outcomes, identifies challenges in resource allocation and reporting, and provides recommendations for scaling sustainable practices. Findings highlight how organizational size influences strategy, effectiveness, and long-term sustainability impact, offering guidance for managers and policymakers.