Sustainability-related information enables better business for SMEs, says new guide from ACCA

Creating and using sustainability-related information supports SMEs to survive and thrive through better business. Professional accountants are integral to helping SMEs access the enablers to this better business.

A new guide from ACCA (the Association of Chartered Certified Accountants) recognises the vital role SMEs play in the value chains of all organisations globally. Entitled ‘Sustainability reporting – SME guide’, it supports them to create the sustainability-related information that regulators and stakeholders increasingly demand. 

Report co-author Sharon Machado, head of sustainable business at ACCA commented: ‘The creation and use of sustainability-related information helps SMEs, their advisers and stakeholders to see and take advantage of their opportunities and manage their risks. This will put SMEs in a much stronger position financially – making it easier to attract investment and obtain preferential terms of trade with suppliers. In the battle for talent, it will help them recruit and retain high-calibre employees’.

As the demand for sustainability-related information increases, all organisations must be ready to provide information related to their approach and progress in managing sustainability-related risks and opportunities. This demand extends beyond the organisation to its value chain and comes from regulators, investors and many other stakeholders. SMEs are in scope because they comprise 90% of all organisations globally, and so are an essential part of the value chain.

The enablers to better business that result from communicating and using sustainability-related information may help SMEs gain new competitive advantage.

Report co-author Aaron Saw, head of corporate reporting insights – financial at ACCA, said: ‘Although SMEs may consider these demands challenging, especially at times of significant financial pressure, evidence suggests the effort is justified. Therefore, we encourage all SMEs to take small first steps and do what’s possible in communicating sustainability-related information with a view of becoming better businesses.’

The guide is the latest instalment in a series of sustainability reporting guides from ACCA. Read the guide here and visit our sustainability reporting hub here.

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About ACCA

We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. 

Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. 

Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. 

Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.

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