Analysis model of the sustainability development of manufacturing small and medium- sized enterprises in Taiwan

Through reviewing the literature of the triple bottom line (TBL) performance indicators, Fuzzy Delphi Method (FDM) is used for the selection of the sustainability performance indicators. The sustainability performance evaluation model is developed by the entropy weighted GRA method. Then, neighbourhood rough set theory (RST) is used to assess the implementation of sustainability development for SMEs. Finally, sensitivity analysis is employed to observe the critical factors that affect performance.171