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The purpose of this paper is to analyze the impact of sustainable management strategies on non-financial performance as a sustainable competitive advantage, and to examine the moderating effects of organizational factors on sustainable management strategies and performance. To collect appropriate data for the study, we selected companies to survey based on panel data from small and medium-sized enterprises nationwide collected by the Small and Medium Business Administration in 2022. The survey was conducted on manufacturing small and medium-sized enterprises with 100 or more employees and total sales of 5 billion or more. Empirical analysis shows that organizational factors (innovative organizational culture, SMCS system) have a significant moderating effect on sustainable management strategies and performance.