Comment les mesures d'impact environnemental avec un focus particulier sur la méthode PEF peuvent-elles servir d'outil stratégique pour aider les PME à orienter leurs décisions et quels sont les freins et leviers à leur adoption dans un contexte de transition vers la durabilité?

Abstract

In light of environmental challenges, rising consumer expectations, and increasing pressure from regulations and stakeholders, business large and small can no longer turn a blind eye to their environmental impact. They are now expected to rely on robust tools that allow them not only to measure but also to communicate this impact. This thesis explores how SMEs can integrate these tools not merely to comply with regulations, but also to use them as strategic levers to guide their decision-making. Initially, the study focused primarily on the PEF method. However, as the research progressed, particulary during the data collection phase, it became clear that most SMEs prefer to use the carbon footprint method, which is perceived as more accessible or to engage in certification schemes. This observation led us to broaden our analysis to include a wider range of impact measure tools, while maintaining a specific focus on PEF methodology. Throughout the writing process especially thanks to the literature review, interviews with experts, and conversations with SME mangers, we identified several strategic benefits and obstacles to adoption of these environmental assessment tools. Among the key benefits are innovation, brand image enhancement, access to new markets, and regulatory anticipation. Conversely, the main barriers relate to the technical complexity of the tools, limited financial and human resources, and difficulties in data collection. Despite these challenges, this thesis shows that, when properly embedded into a company’s strategy, environmental impact assessment tools can act as powerful drivers of organizational transformation for SMEs. Provided that appropriate support is available and that access to these tools is made easier, SMEs can derive real strategic value from them. In this light, we propose a series of recommandations aimed at improving SME support, facilitating tool adoption, and streamilining data collection process.