Background:  The introduction of the EU-taxonomy for sustainable activities in 2020 aims to create a shift in investments to foster sustainable growth. It classifies an organisation as “green” or not based on a predetermined set of categories and criteria. However, not all organisations are included. Small to medium enterprises are not included, and do not need to report on their activities. However, there exist SMEs which decided to still, to the extent possible, voluntarily comply with the EU-taxonomy. This form of voluntary compliance has not been explored in the prior literature.    Purpose:  The purpose of this study is to investigate the “Why” and the “How” of SMEs voluntarily compliance with the EU-taxonomy sustainability regulation.   Method:  In order to fulfil the purpose an interpretive qualitative approach has been adopted in this study. A comparative case study is used to develop an understanding of the individual cases but also their comparative aspects through a cross analysis. The information from the cases was collected through semi-structured interviews as well as from secondary data such as annual reports.    Conclusion:  This study concludes that while there are a multitude of reasons why an SME voluntarily complies to the EU-taxonomy, such as reputation and environment. “How” an organisation voluntarily complies is highly dependent on the industry and resources of an organisation.

Submitted by Deyse Queiroz (deysequeirozz@hotmail.com) on 2018-06-01T18:12:24Z No. of bitstreams: 1 MARIA DA GLÓRIA BORBA BORGES - DISSERTAÇÃO PPGSA PROFISSIONAL 2015..pdf: 1172270 bytes, checksum: 1ecd534f23c1689b4a44782dc92293d1 (MD5) / Made available in DSpace on 2018-06-01T18:12:24Z (GMT). No. of bitstreams: 1 MARIA DA GLÓRIA BORBA BORGES - DISSERTAÇÃO PPGSA PROFISSIONAL 2015..pdf: 1172270 bytes, checksum: 1ecd534f23c1689b4a44782dc92293d1 (MD5) Previous issue date: 2015 / A criação de abelhas é uma atividade desenvolvida nos mais diversos estados brasileiros e, particularmente, no estado da Paraíba assim como outros estados dos nordeste encontra condições climáticas e ambientais bastante propícias. Um aspecto social relevante na produção do mel e seus derivados, na realidade deste estado, é o fato desta ser desenvolvida normalmente por pequenos agricultores, em diversos municípios deste estado, cujos apicultores que alcançaram maior nível de organização já produzem mel com qualidade para exportação, que ainda é realizada indiretamente, através de empresas de outros estados. Tivemos como objetivo realizar um estudo socioeconômico e ambiental, como também, verificar a sustentabilidade na atividade apícola em cinco associações de apicultores no alto sertão da Paraiba. A coleta de dados sobre os agentes envolvidos nessa atividade, deu-se mediante a aplicação de questionários e realização de entrevistas semi-estruturadas, aplicadas diretamente com os associados das associações de Apicultores em cinco municípios do Sertão da Paraiba. A associação que apresentou maior Indice de Qualidade de Vida (IQV) foi Santa Helena, com 1,5278. Seguidas por Triunfo com 0,9333, São João do Rio do Peixe com 0,8167, Catolé do Rocha com 0,7778 e Poço José de Moura com 0,6889, respectivamente, mostrou que 100% dos apicultores pesquisados possuem pelo menos um dos bens dos grupos 1, 2 e 3, Na composição do Indice de Capital Social (ICS), o maior valor foi constatado em Catolé do rocha: 0,8999, seguidos por São João do Rio do Peixe com 0,8570 atingiram alto nível do indicador de desenvolvimento em capital. Para o Índice Ambiental podemos verificar que a associação de São João do Rio do Peixe, obteve o maior índice de indicador ambiental, ou seja 0,9143, seguidos por Catolé do Rocha com 0,8857. Para as cinco associações encontramos os valores médios para o Indice de Sustentabilidade (IS) de 0,8472. / The beekeeping is an activity developed in various Brazilian states, and particularly in the state of Paraíba and other states of the northeast is climatic and environmental conditions quite favorable. An important social aspect in the production of honey and its derivatives, in reality this state, is the fact that it is usually developed by small farmers in several counties of this state, whose beekeepers who have attained a higher level of organization already produce honey with quality for export which is still held indirectly through companies from other states. Our aim was to perform a socioeconomic and environmental study, but also verify the sustainability in beekeeping in five beekeepers associations in high hinterland of Paraíba. Data collection on the agents involved in this activity, took place through the application of questionnaires and conducting semi-structured interviews, applied directly with members of Beekeepers' associations in five municipalities in the backwoods of Paraíba. The association with the highest Quality of Life Index (IQV) was Santa Helena, with 1.5278. Followed by Triunfo with 0.9333, São João do Rio do Peixe with 0.8167, 0.7778 with Catolé do Rocha and Poço José de Moura with 0.6889, respectively, showed that 100% of surveyed beekeepers have at least one of goods of groups 1, 2 and 3, the composition of the Capital Index (ICS), the highest value was found in Catolé do Rocha: 0.8999, followed by São João do Rio do Peixe with 0.8570 reached high level of development indicator in capital. For Environmental Index we can see that the association of São João do Rio do Peixe, had the highest environmental indicator index, 0.9143, followed by Catolé do Rocha with 0.8857. For the five associations found the average values for the Sustainability Index (SI) of 0.8472.