Sustainability Reporting – SME Guide

Year Published

2024

Contributing Organizations

Association of Chartered Certified Accountants (ACCA)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic

Climate Reporting

Target Audience

Financial Services Providers

Real Economy Corporates

Relevant Geography

Global

Resource Description

This resource is a step-by-step guide to help small and medium-sized enterprises (SMEs) begin sustainability reporting. It simplifies key concepts and offers a flexible, modular approach tailored to SME capacity, aiming to build readiness for future disclosure requirements.

Why This Matters

This guide supports SMEs in building the foundation for scalable sustainability reporting that meets evolving expectations.

Key Insights

Presents five stages for developing sustainability reports, from identifying focus areas to selecting indicators and disclosing information
Suggests using international frameworks like GRI and ISSB as reference points while keeping reporting proportionate to SME resources
Recommends starting with a focused report and expanding over time as internal capabilities grow
Emphasizes internal benefits such as improved risk management, efficiency, and access to finance

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