衡量重要的事情

About ACCA. About this report. Building on collective progress towards making sustainability data workfor small and medium-sized enterprises (SMEs), this report focuses onthe solutions – providing actionable recommendations to policymakersand regulators. We are ACCA (the Association of Chartered Certified Accountants),the only truly global professional accountancy body. Since we were founded in 1904, we’ve been breaking down barriersto the accountancy profession. Today we proudly support a diversecommunity of over266,100members and546,500future members in179 countries. Theprimary audience for this report comprises those involved indeveloping and implementing sustainability disclosure and assurancestandards, including policymakers, regulators, standard setters and otherrelevant bodies. This group is referred to as ‘policymakers and regulators’throughout the report. We’re redefining accountancy. Our cutting-edge qualifications, continuouslearning and insights are respected and valued by employers in everysector. They equip individuals with the business and finance expertise andethical judgement to lead and drive sustainable value in organisationsand economies worldwide. This report discusses how SMEs are responding to increasing sustainabilitydata requirements, highlighting the reactive nature of SME engagement,the diversity of SME size, structure and activities, and the challengesposed by fragmented requests and lack of standardisation. Guided by our purpose and values, we’re leading the accountancyprofession for a changed world. Partnering with policymakers, standardsetters, the donor community, educators and other accountancy bodies,we’re strengthening and building a profession that focuses on people,planet and prosperity to create value for all. The analysis draws on insights gathered during an ACCA and UK Financeroundtable held in June 2026, which brought together participants fromacross the UK during London Climate Action Week (LCAW). For ACCA, participation in LCAW is highly relevant because the accountingprofession sits at the heart of credible climateaction. For UK Finance,LCAW is equally significant given the central role of the financial servicessector in financing the transition to net zero. Find out more ataccaglobal.com Contents. Executive summary4 A summary of key recommendations5 Introduction6 How SMEs respond to growingsustainability data demands7 How is sustainability data used in practice?9 How to help SMEs’ transition to net zero12 Recommendations13 Useful resources14 Acknowledgements14 About the researchers14 References15 ‘There are businesses in the SME market thatalready have a sustainability purpose andreally want to make a difference, and to goon that journey – but they need that certaintyand clarity as to what’s required of them.’Roundtable participant Executive summary. More than 60,000 ACCA members work in SMEsglobally, and the finance profession is at the heartof credible climate action1. During LCAW, ACCA and UK Finance hosted a roundtable todiscuss solutions to the practical challenges SMEs face in collectingand reporting on sustainability and climate metrics. Acknowledgingthat expectations for transparency and disclosure are continuing torise, driven by supply-chain demand, and that SMEs often lack theresources and tools to comply effectively, it explored how investorsand institutions are using this data and integrating it into theirdecision-making. We considered what ‘good’ looks like for SMEsustainability reporting. While this report does highlight some of the key challenges thatSMEs face in sustainability data collection and reporting, ACCA’sresearch centres on solutions and policy recommendations toresolve these challenges. SMEs are pivotal in the transition to alow-carbon economy, and our work concentrates on how SMEscan be supported to ensure a successful transition to a moresustainable future. A summary of key recommendations. The table below sets outkey recommendationsfor policymakers and regulators. These recommendations were developed in line with the solutions proposed byroundtable participants. These recommendations offer a unique opportunity for the UK to lead on tackling global challenges. Introduction. Sustainability reporting is no longer justfor large organisations: it is becoming anexpectation for organisations of all sizes. Most SMEs, especially those below regulatorythresholds, respond reactively to sustainability datarequests. These trickle down the supply chain as theyarise from regulation designed for large organisationsand financial services. In recent years, data demands have also increasedas financial institutions and large corporates look toestablish more sustainable and resilient supply chains(ACCA 2023). Nonetheless, when SMEs are not activelyengaged in policy, regulation and implementationphases, the consequences can be adverse andfar reaching. This is often because of the resourceconstraints that many SMEs face an