Practical toolkits for SMEs and SMPs

Open Resource

Year Published

2022

Contributing Organizations

Association of Chartered Certified Accountants (ACCA)

Type of Resource

Tool

Guidance

Languages

English

Relevant Topics

Core Topic

Commercial Banking & SME Finance

Topic 2

Climate Strategy & Capabilities

Target Audience

Financial Services Providers

Real Economy Corporates

Relevant Geography

Global

Open Resource

Resource Description

This resource is a practical toolkit that explains how small and medium-sized practices (SMPs) can implement an Environmental Management System (EMS). It supports accountants and finance professionals in helping SMEs measure, manage, and report environmental impacts.

Why This Matters

EMS adoption helps SMEs respond to growing regulatory, market, and ethical expectations, and enables finance professionals to support sustainable business practices.

Key Insights

Defines EMS as a tool to reduce environmental impact, improve efficiency, and meet stakeholder expectations
Identifies drivers including net-zero regulations and supply chain pressure on SMEs
Outlines five steps: assign responsibility, select tools, measure baseline, set targets, and integrate EMS into operations
Provides actionable examples such as limiting travel, using renewable energy, and carbon training
Links EMS to ethical governance and public accountability in finance

Secondary File Resources

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