中小企业脱碳政策基准

OECD (2026-06-04), “Benchmarking SME decarbonisationpolicies”,OECD SME and Entrepreneurship Papers, No. 79,OECD Publishing, Paris. OECD SME and EntrepreneurshipPapers No. 79 Benchmarking SMEdecarbonisation policies OECD OECD SME and Entrepreneurship PapersOECD SME and Entrepreneurship PapersOECD SME and Entrepreneurship PapersOECD SME and Entrepreneurship Papers 2025 D4SME SurveyBenchmarking SME decarbonisationpolicies2025 D4SME SurveyBenchmarking SME decarbonisationpolicies OECD SME and Entrepreneurship Papers Benchmarking SME decarbonisation policies Thispaper presents a comparative analysis of government SMEdecarbonisation policies across seven OECD countries (Australia, Canada,France, Germany, Korea, Spain, and the United Kingdom), covering thefollowing policy areas: awareness-raising and training, investment support,emissionsmonitoring and compliance with sustainability reporting ABOUT THE OECD The OECD is a multi-disciplinary inter-governmental organisation with member countries which engagesin its work an increasing number of non-members from all regions of the world. The Organisation’s coremission today is to help governments work together towards a stronger, cleaner, fairer global economy.Through its network of specialised committees and working groups, the OECD provides a setting where ABOUT THE SMEs AND ENTREPRENEURS PAPERS The series provides comparative evidence and analysis on SME and entrepreneurship performance andtrends and on a broad range of policy areas, including SME financing, innovation, productivity, skills, Thiswork is issued under the responsibility of the Secretary-General of theOECD anddoes notnecessarily reflect the official views of OECD Member countries. This document, as well as any statistical data and map included herein, are withoutprejudice to the statusof or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to thename of any territory, city or area. Note by the Republic of Türkiye:The information in this document with reference to “Cyprus” relates to thesouthern part of the Island. There is no single authority representing both Turkish and Greek Cypriot peopleon the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and Note by all the European Union Member States of the OECD and the European Union:The Republic ofCyprus is recognised by all members of the United Nations with the exception of Türkiye. The informationin this document relates to the area under the effective control of the Government of the Republic of Cover image:iStock / Getty Images Plus © OECD 2026 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid.Adaptations–you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. Theopinions expressed and arguments employed in this adaptation should not be reported as representing the official views of theOECDorof its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identityor coverimagewithout express permission or suggest the OECD endorses your use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA)Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Acknowledgements Thispaper is the main analytical outcome of the project “An overview and comparative analysis ofgovernment policies to reduce GHG emissions in SMEs”, which has beenundertaken by the OECD Centrefor Entrepreneurship, SMEs, Regions and Cities (CFE) in collaboration with Japan’s Ministry of Economy,Trade and Industry (METI). The project was conducted between October 2024 and December 2025 and This paper was prepared by the OECD Centre for Entrepreneurship, SMEs, Regions and Cities, led byLamia Kamal-Chaoui (Director), under the aegis of the OECD Committee on SMEs and Entrepreneurship(CSMEE).Jan-Philipp Schmidt, Policy Analyst in the SME and Entrepreneurship Division (SMEE) of CFE,is the main author ofthepaper, as well as of the countrynotesonAustralia, Canada, Germany and theUnited Kingdom(all available as support materialon the webpageof this paper). Marta Lasheras Sancho(Policy Analyst, CFE/SMEE) is t