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There are different innovative business ideas that make the market more and more competitive every day, that is why, every day, companies are dedicated to creating products and services with the purpose of satisfying or generating different needs for consumers. Sustainability has achieved great importance in front of organizations, referring to the growth of the country's wealth, this concept has become a fundamental element for companies and business ideas, linking directly with entrepreneurship and globalization in order to create economic value. Colombia is one of the richest piases in entrepreneurship in Latin America that has a large number of companies created annually where these companies named SMEs contribute to the socio-economic development of the country, but despite their contributions these companies are stagnating because they do not can continue to develop, most enter a state of stillness where they can not evolve in the next scale of organizational size. Accordingly, it has been decided to create a tool to calculate the critical variables that should be taken into account in sustainability studies in SMEs, for which the books Management of Sustainability within the framework of the organizations of the EAN University and Organizational Theory of Gareth Jones, of which a detailed comparison and revision was made to identify its applicability in SMEs taking into account the constant changes to which they are subject; Once the model and organizational theory have been revised, some analysis variables are defined for the design of the instrument, which will allow us to be more exact in the questions that we wish to ask, either through an interview, a survey or through an observation. of the activities of pymes.