ACCA-衡量重要的事情-Measure what matters. 2026

ACCA

Measurewhatmatters

AboutACCA.

WeareACCA(theAssociationofCharteredCertifiedAccountants),theonlytrulyglobalprofessionalaccountancybody.

Sincewewerefoundedin1904,we’vebeenbreakingdownbarrierstotheaccountancyprofession.Todayweproudlysupportadiversecommunityofover266,100membersand546,500futuremembersin179countries.

We’reredefiningaccountancy.Ourcutting-edgequalifications,continuouslearningandinsightsarerespectedandvaluedbyemployersineverysector.Theyequipindividualswiththebusinessandfinanceexpertiseandethicaljudgementtoleadanddrivesustainablevalueinorganisationsandeconomiesworldwide.

Guidedbyourpurposeandvalues,we’releadingtheaccountancyprofessionforachangedworld.Partneringwithpolicymakers,standardsetters,thedonorcommunity,educatorsandotheraccountancybodies,we’restrengtheningandbuildingaprofessionthatfocusesonpeople,planetandprosperitytocreatevalueforall.

Findoutmoreat

Aboutthisreport.

Buildingoncollectiveprogresstowardsmakingsustainabilitydataworkforsmallandmedium-sizedenterprises(SMEs),thisreportfocusesonthesolutions–providingactionablerecommendationstopolicymakersandregulators.

Theprimaryaudienceforthisreportcomprisesthoseinvolvedindevelopingandimplementingsustainabilitydisclosureandassurancestandards,includingpolicymakers,regulators,standardsettersandotherrelevantbodies.Thisgroupisreferredtoas‘policymakersandregulators’throughoutthereport.

ThisreportdiscusseshowSMEsarerespondingtoincreasingsustainabilitydatarequirements,highlightingthereactivenatureofSMEengagement,thediversityofSMEsize,structureandactivities,andthechallengesposedbyfragmentedrequestsandlackofstandardisation.

TheanalysisdrawsoninsightsgatheredduringanACCAandUKFinanceroundtableheldinJune2026,whichbroughttogetherparticipantsfromacrosstheUKduringLondonClimateActionWeek(LCAW).

ForACCA,participationinLCAWishighlyrelevantbecausetheaccountingprofessionsitsattheheartofcredibleclimateaction.ForUKFinance,LCAWisequallysignificantgiventhecentralroleofthefinancialservicessectorinfinancingthetransitiontonetzero.

MEASUREWHATMATTERS

2

Contents.

Executivesummary4

Asummaryofkeyrecommendations5

Introduction6

HowSMEsrespondtogrowing

sustainabilitydatademands7

Howissustainabilitydatausedinpractice?9

HowtohelpSMEs'transitiontonetzero12

Recommendations13

Usefulresources14

Acknowledgements14

Abouttheresearchers14

References15

THINKAHEADMEASUREWHATMATTERS

'TherearebusinessesintheSMEmarketthatalreadyhaveasustainabilitypurposeand

reallywanttomakeadifference,andtogo

onthatjourney-buttheyneedthatcertaintyandclarityastowhat'srequiredofthem.?

Roundtableparticipant

THINKAHEADMEASUREWHATMATTERS

Executivesummary.

Morethan60,000ACCAmembersworkinSMEsglobally,andthefinanceprofessionisattheheartofcredibleclimateaction1.

DuringLCAW,ACCAandUKFinancehostedaroundtableto

discusssolutionstothepracticalchallengesSMEsfaceincollectingandreportingonsustainabilityandclimatemetrics.Acknowledgingthatexpectationsfortransparencyanddisclosurearecontinuingtorise,drivenbysupply-chaindemand,andthatSMEsoftenlacktheresourcesandtoolstocomplyeffectively,itexploredhowinvestorsandinstitutionsareusingthisdataandintegratingitintotheir

decision-making.Weconsideredwhat‘good'lookslikeforSMEsustainabilityreporting.

WhilethisreportdoeshighlightsomeofthekeychallengesthatSMEsfaceinsustainabilitydatacollectionandreporting,ACCA'sresearchcentresonsolutionsandpolicyrecommendationstoresolvethesechallenges.SMEsarepivotalinthetransitiontoalow-carboneconomy,andourworkconcentratesonhowSMEscanbesupportedtoensureasuccessfultransitiontoamore

sustainablefuture.

1PracticaltoolkitsforSMEsandSMPsIACCAGlobalfoundthat60,000ofACCAmembersgloballyworkinSMEs.AnSMEisabusinessthatfallsbelowaspecificlimitforstaffnumbers,yearly

income,ortotalassets

Asummaryofkeyrecommendations.

Thetablebelowsetsoutkeyrecommendationsforpolicymakersandregulators.Theserecommendationsweredevelopedinlinewiththesolutionsproposedbyroundtableparticipants.TheserecommendationsofferauniqueopportunityfortheUKtoleadontacklingglobalchallenges.

1.STANDARDISATIONANDCONSISTENCY

INSUSTAINABILITYREPORTING

FrameworksandcollectionmethodsneedtobestandardisedacrossSMEs.Simplicity,certaintyandstabilityarecrucialineffectiveapplicationofregulationandstandards.

2.SECTORANDSIZECONSIDERATIONS

Datacollectionshouldaccountfordifferencesinbusinesssize,structureandactivities–notjustsector.

3.INCENTIVESANDSTANDARDISATION

TheconsolidationofpositiveinitiativesandsubsidiesforSMEswithguidanceandclarificationforSMEs.

4.THEADOPTIONOFCARBONINTENSITY

METRICSANDOPENSTANDARDS

Theintroductionofcarbonintensitymetricsandgrowthconsiderationswouldavoidpenalisinggrowingbusinessesandprovideamoreaccuratereflectionofsustainabilityperformance.

5.DISSEMINATIONOFTOOLSTO

TRUSTEDADVISERS

EnsurethattoolsandinitiativesforcollectingSMEsustainabilitydataarecommunicatedtotrustedadviserssuchasaccountantsandmembershiporganisationsforwidersignpostingtoSMEs.

6.SUPPORTINITIATIVESTOCREATE

EFFECTIVEFEEDBACKLOOPS

EnsurethatSMEsareprovidedwithactionableinsightsforthedatathattheyprovide.

7.GUIDANCEANDCLARIFICATION

Bottom-updevelopmentofopen-sourcestandardsforsustainabilityreporting–withcontributionsfromtechnologyprovidersandendorsementfromtrustedorganisations.

MEASUREWHATMATTERS

5

THINKAHEADMEASUREWHATMATTERS

Introduction.

Sustainabilityreportingisnolongerjustforlargeorganisations:itisbecominganexpectationfororganisationsofallsizes.

MostSMEs,especiallythosebelowregulatory

thresholds,respondreactivelytosustainabilitydatarequests.Thesetrickledownthesupplychainastheyarisefromregulationdesignedforlargeorganisationsandfinancialservices.

Inrecentyears,datademandshavealsoincreased

asfinancialinstitutionsandlargecorporateslookto

establishmoresustainableandresilientsupplychains(ACCA2023).Nonetheless,whenSMEsarenotactivelyengagedinpolicy,regulationandimplementation

phases,theconsequencescanbeadverseand

farreaching.ThisisoftenbecauseoftheresourceconstraintsthatmanySMEsfaceandthevolumeanddiversityofSMEbusinesses.

'We'renotaskingfora

reductioninregulationoranincrease,we'resayingthereneedstobeclarity?

Roundtableparticipant

THINKAHEADMEASUREWHATMATTERS

HowSMEsrespondtogrowingsustainabilitydatademands.

FormostSMEs,sustainabilitydatarequestsareoftentriggeredbyprocurementdemandsratherthanproactivecomplianceorinternalstrategy.

Largecustomersincreasinglydemandsustainabilitydatafromsuppliersandinsomecasesabusiness'abilitytodemonstrateperformance

againstsustainability-relatedmetricsmaybecomeaconsideration

inaccessingfinance.ACCA'sSustainabilityreporting-SMEguide(ACCA2024)highlightsthatreportingisbecomingacompetitive

requirementratherthanavoluntaryexercise.YetmanySMEslack

understandingofkeyconceptssuchasScope1,2,and3emissions,andoftendonothavestructuredmeasurementortransitionplans

inplace.³TheFederationofSmallBusinessesfundreportthat74%ofSMEsdidnotunderstandthetermScope1,2and3emissions,including34%ofthosewhohadmeasuredtheircarbonfootprint.

RoundtableparticipantsdescribedthecommercialpressuresSMEsface,suchasbeingrequiredtoprovidebothextensiveandmultipleformsofdatatowincontracts,oftenbeforesecuringbusiness,andthelackof

clearvaluepropositionorreturnoninvestmentfortheeffortinvolved.TheDigitalPathwaysPlaybook(ACCAn.d.)highlightsthatsustainabilityreportingreliesonmanyofthesamecapabilitiesasfinancial

reporting,includingconsistentdatacollection,systemintegration,andgovernance-yettheseskillsareoftennotfoundinhouse.

Thechallengesposedbyfragmenteddatarequests

Multipleroundtableandsurveyparticipantshighlightedthe

fragmentationofdatarequests-withSMEsoftenbeingasked

fordifferentinformationbyvariouslargeorganisations,leadingto

confusionandinefficiencies.ThedifferenceinstylesandformatsandlackofstandardisedapproachexacerbatestheburdenonSMEsandcomplicatestheirabilitytorespondeffectively.

Digitalliteracy

Automateddatacollectionanddigitalplatformscanenableefficiencies,suchasreducedduplication,improvedaccuracy,andautomateddataentry.YetACCA'sroundtablediscussionfoundthatoneofthebiggestobstaclestodatacollectionbySMEswasanunclearbusinessbenefit.Costsareeasiertoquantifythanbenefitsandlackofstandardisation

andfragmentedrequestsincreasetheinefficiencies,competewithcorebusinessactivities,andincreasetheadministrativeburden.

2.TheGHGPodococopoateSandadudesrenhousegasemsonsimScope1.ScpeanScope3emsonstohepcompanesmesueanmanagetercatonfopomtGfenhouseGasPolocolna)

3UnerIESacimatereatedtanstonplanisaaspectofacompanysovealstategywhichoutinesstarets.actonsandesoucesformovngtowardsalowercatonandcimntesietecnomy.

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Figure1:Roundtableparticipantswereaskedaboutwhat,intheiropinion,werethebiggestobstaclestodigitalsupplychaindatacollectionbySMEs.

CostLackofinteroperability

Limiteddigitalcapability6%

Cybersecurity/trustconcerns6%

50%

50%

Lackofstandardisation

Toomanyplatforms/requests

UnclearbusinessbenefitOther

100%

Percentageofroundtableparticipants

(eachselectinguptothree)

AsshowninFigure1,obstaclesincludethelackofstandardisation,whichiscompoundedbytheadministrativeburdenandtheneedforgreatertechliteracyamongSMEsuppliers.Thisisfurther

evidencedinACCA'sDigitalPathwaysPlaybook(ACCAn.d.),whichhighlightsthatmanyofthechallengesSMEsfaceinsustainability

reportingarerootedinwiderissuesofdigitalmaturity-ratherthansustainabilityitself.Improvingdigitalliteracy,increasingadoptionofintegratedbusinesssystems,andequippingfinanceprofessionalstoleaddigitaltransformationcansignificantlyreducetheadministrativeburdenofcollecting,managingandreportingsustainabilitydata.

SMEsthataremostadvancedindatacollectionarefoundwithinsectorsthathaveincreasedregulatoryburdens,moredirect

environmentalimpacts,andstrongersupply-chainrequirements,whichhavedrivenmorematuremeasurementpractices

(Figure2).Forexample,manyagriculturalSMEsalreadyhave

systemsforcollectingenvironmentaldatabecausemarketaccessdependsonit.Thesupermarketconsumerincreasinglywantstomakemoresustainablechoices.InEurope,surveyshaveindicatedthat80%ofconsumersarewillingtopaymoreforsustainably

sourcedproducts(PwC2024).

Figure2:ThisoutlineswhichsectorsACCAroundtable

participantsthoughtweremostadvancedinsupply-chaindatacollection,withConstructionandManufacturingbeingclearleaders.

Agriculture/food19%

Construction

Energy/utilities13%

Financialservices6%

Healthcare/pharmaceuticals19%

Manufacturing

ProfessionalservicesRetail/consumergoods

TechnologyTransport/logistics

100%

Percentageofroundtableparticipants(eachselectingallthatapply)

Forthemostadvancedsectors,suchasConstructionand

Manufacturing,datacollectioncanbuildonestablishedoperationalsystems.Thisisathemeacrosstheadvancedsectors,where

measurableoperationaldataincreasesthecapabilitytoreportonsustainabilitydataeffectively.

THINKAHEADMEASUREWHATMATTERS

Howissustainabilitydatausedinpractice?

Understandinghowsustainabilitydataisusediscritical:usecasescancoverriskmanagement,

supply-chainincentives,regulatorycompliance,andthedevelopmentoftoolstosupportboth

SMEsandlargerorganisations.SystemsthatdonotconsidertheroleofSMEscreateunnecessaryinefficienciesandunfairness.

Riskmanagementt

Financialinstitutionsincreasinglyincorporatesustainabilitydataintotheirriskregistersandsupply-chainforecasting,often

conductingtheirownanalysistoassesssupplychainrisksbeforeinvestingorprovidingfinance.Thisapproachhelpstoidentify

discrepanciesbetweenactualandforecasteddata-informinginvestmentdecisions.Nonetheless,thereareoftendifficulties

obtainingasset-specificdatafromclientsratherthanrelyingonbroadestimates(UNEP2026).ThiscanunintentionallyadverselyaffectSMEsseekinginvestment.

Feedbackloopsanddatavalue

Sustainabilitydataisusedbothforreportingpurposesandfor

makingdecisionscoveringinvestmentrisk,creditrisk,pricing,

andopportunitiesforinvestmentandotherareas.Thisiswhy

sustainabilitydataisbecomingcriticalforaccesstofinance,astheincorporationofsustainabilityindicatorsintoassessmentsofSMEScancoversuchmattersascarbonemissions,exposuretorisks,andsupplychaindependencies.ThePrudentialRegulationAuthority'ssupervisorystatementSS5/25-Enhancingbanks'andinsurers'

approachestomanagingclimate-relatedfinancialrisks(PRA2025)establishedupdatedexpectationsthatbanksidentify,measure,

manage,andmonitorclimate-relatedfinancialrisksacrosstheirlendingandinvestmentactivities.

Theserisksincludebothphysicalrisks(egflooding,extreme

weather)andtransitionrisks(egdecarbonisationpolicies,

changingcustomerdemand)(BoE2019).ThesecanthenfeedintowhetheranSMEqualifiesforgreenloans,sustainability-

linkedlending,transitionfinanceorpreferentialfinancialterms(OECD2023).Inthe2023OECDreportonFinancingSMEs

forSustainability,oneofthekeyunderlyingmessagesisthat

sustainabilitydatashouldbecomepartofatwo-waydigital

dialoguebetweenfinancialinstitutionsandSMEs(OECD2023).

'CollectionofSMEdata[inthesamewayasthatoflargerenterprises]

isnotcomparinglikeforlike.'

Roundtableparticipant

THINKAHEADMEASUREWHATMATTERS

平

Whiledatacollectionisvitalforfinancialinstitutions,ourresearchfoundthatfeedbackloopsareessentialformutualbenefitand

supply-chainmanagement.FeedbackloopsoccurwhenthedatacollectedisnotonlyusedbycorporatesandfinancialinstitutionsbutalsosharedwithSMEstoprovideinsightsandsupport

decarbonisationstrategies.

BankssuchasHSBC(n.d.)andParagon(2025)linksustainability

reportinganddecarbonisationplanstofinancialincentives,

preferentialfunding,andaccesstorenewableenergysolutions,

whilecorporatessuchasWalmart(HSBC2023),SchneiderElectric

(2026),Iberdrola(2026)andEDF(2026)providesupplierswith

emissionsmeasurementtools,training,technicalsupportandtailoreddecarbonisationrecommendations.Ratherthansimplycollecting

sustainabilitydata,thesemodelsusetheinformationSMEsprovidetounlockpracticalsupport,financeandtargetedactionsthathelpbusinessesreduceemissionsandimproveperformance.

Theseexamplessuggestashiftfromatraditionalcompliance

model,wherethelargerorganisationasksforsustainabilitydata,toapartnershipmodel.AsdemonstratedinFigure3.

Benchmarking,personaliseddashboards,automated

recommendations,investmentroadmaps,ordigitalalertsare

examplesoffeaturesthatwouldstrengthenincentivesofSMEstonotonlycollectdatabutcollectitthroughdigitalmeans.

Thiscreatesagenuinefeedbackloop,wheretheSMEreceives

tangiblevalueinexchangefortheeffortofcollectingandsharingdata.Oftentheseinsightsaredisseminatedbysector:manySMEswouldbenefitfrominsightsthatarelocationorsize-based,as

theymaybefacingsimilarissuesandcansharebestpractices

andactionableadvice.Thisneedstobeconsideredinawaythatgeneratesvalueratherthananadditionaladministrativeburden.

Figure3:TheSustainabilityInformationCycle–fromdatacollectiontoinsight,actionandcontinuousimprovement.

Improveddatainformsfuturedecisions

Largeorganisation

requestssustainabilitydata

SMEprovidesdata

SMEimprovessustainability, egreducesemissions

Largeorganisationanalysesit

Largeorganisationprovides feedback,egfunding, finance,technicaladvice,benchmarkingortechnology

MEASUREWHATMATTERS

10

InFigure4,wecanseethatthemostcommonansweramong

SMEparticipantsinourroundtableswasthattheydonotcurrentlycollectdatadigitally,25%ofroundtableparticipantsselectedthisasanoption.Otherselectedoptionsevidencethis,coveringequallyemailandspreadsheets,egExcelfilesandpdfforms.However,thedatashowsasplitwiththeothermostcommonanswerbeingthirdpartyplatforms/solutionsproviders-whichalignswiththesectionsofsupplierportalsandintegratedbusinesssystems.Thiscould

suggestthatthereisadividebasedonthelevelofadvancementinthesectorsinwhichSMEsoperate.

Figure4:OutlineofhowsupplychaindataiscollectedfromSMEsintheroundtableparticipants'organisations.

19%

EmailSpreadsheetsPDFforms

19%

Webformsorsupplierportals

businesssystems

ERPorintegrated

25%

Third-partyplatforms/solutionproviders

APlsorautomatedsystem-

to-systemdatasharing

currentlydigitally

We

25%

donotcollect

100%

Percentageofroundtableparticipants

(eachselectingallthatapply)

Bankingtoolsandregulatorycompliance

BanksandfinancialinstitutionscanhelpSMEs,astheyhavethe

resourcesandcapabilitiestoprovidesupportandshareknowledge.ManyfinancialinstitutionshaveestablishedtoolstohelpSMEs

measureandreportsustainabilitydata,supportingbothcustomergrowthandinternalregulatorycompliance.Thedatacollected

feedsintoclimatedecisioningframeworksandhelpsrelationshipmanagershavemoreinformedconversationswithclients.4

Incentivesanddatasharingbarriers

Supplychainincentivesexistwithinthefood/agriculturalsector.Thesehavearisenowingtoissueswithstandardisationandtheriskofpenalisingratherthansupportingsuppliers.PastfailureshaveledtoreluctanceamongSMEstosharedata-promptinginitiativessuchasthedatatransparencypartnershipofthe

DepartmentforEnvironment,FoodandRuralAffairs(DEFRA)toimproveend-to-enddataflowsandpermissions.

Accessandcommunicationfornon-borrowing

SMEs

OnepersistentchallengeisthetaskofreachingSMEsthatdo

nothaveclosebankingrelationships.Thesecouldbeaddressedthrough:

■theuseofdigitalchannels

■upskillingtelephonyteams

■andleveragingtrustedadvisers,suchasaccountantsand

membershiporganisations,todisseminatetoolsandinformation.

4Exampleprovidedbyroundtablerespondent

THINKAHEADMEASUREWHATMATTERS

HowtohelpSMEs'

transitiontonetzero.

SMEsneedtobeengagedwiththebenefits

ofprovidingsustainabilitydataandthe

incentivesandsolutionsthatareavailable.

Thiswillenablethemtounderstandtheirr

carbonfootprintandrespondflexiblytovaryingdatarequests.

Ourresearchhasfoundthatincentives,bothfinancialandnon-financial,arekeymotivatorsforSMEstoengagein

sustainabilityreportinganddecarbonisation-withfinancialinstitutionsofferingsupportsuchasfundingforsolar

installationsorrenewableenergytechnologies(HSBCn.d.).

THINKAHEAD

MEASUREWHATMATTERS

12

Recommendations.

1.Standardisationandconsistencyinsustainability

reporting

Toreducetheonerousandfragmenteddatacollectionburden,

frameworksandcollectionmethodsshouldbestandardisedacrossSMEsandbesectoral,locationandsize-based.Simplicity,certaintyandstabilityarecrucialineffectiveapplicationofregulationand

standards.StandardisedframeworksforSMEdatacollectionensurefaircomparisonsandavoiddiscouragingthoroughreporting.SMEsarediscouragedbytherisksofpenalisation,egwhereanSME

thatundertakescomprehensivereportingreportsonacomplete

carbonfootprintbutisthencomparedwithcompetitorswithless

comprehensivereporting,whomayappeartohaveloweremissions.HarmonisingtherequestsmadetoSMEsandthedataSMEsprovideisessentialtoensurethatallparticipantsinthedatacollection

andreportingprocessaremeasuredbythesamestandardsandframeworks-reducingconfusionandadministrativeburden.

2.Sectorandsizeconsiderations

Eachnationalgovernment,localgovernment,andwiderpublic

sectororganisationsuchastheNHS,isdrivingprocurement

inasiloedwayandwhiletherearesectoraldifferences,there

arecommonalitiesinwhatisaskedofSMEs.Thisisoftenthe

samebeyondgovernment,acrosslargecorporatesandfinancialinstitutions.Datacollectionrequirementsshouldaccountfor

differencesinbusinesssizeandstructure,notjustsector,as

SMEsmayhavemoreincommonwiththoseofsimilarsizeinothersectorsthanwithlargerbusinessesintheirownsupplychain.

3.Incentivesandstandardisation

TherearemanypositiveinitiativessupportingSMEs,butthisfragmentedlandscapecanbeconfusingandtime-consuming

-beingdifficulttonavigatefororganisationswithlimited

resources.WerecommendtheconsolidationofinitiativesandsubsidieswithguidanceandclarificationforSMEs.

4.Theadoptionofcarbonintensitymetricsandopenstandardstofacilitatefairandeffective

sustainabilityreporting

Theintroductionofcarbonintensitymetricsandgrowth

considerationswouldavoidpenalisinggrowingbusinessesandprovideamoreaccuratereflectionofsustainability

performance.Thiscouldbeintheformofacarbonfootprintperemployeeorperunitofrevenue,toenablestart-upsandsmallerbusinessestogrowandaccessfinance.

5.Disseminationoftoolstotrustedadvisers

EnsurethattoolsandinitiativesforSMEsustainabilitydata

arecommunicatedtotrustedadvisers,suchasaccountants,otherfinanceprofessionalsandmembershiporganisations,forwidersignpostingtoSMEs.ManySMEsdonothaveclosebankingrelationshipsandoftenrelyontheseadvisers.

6.Supportinitiativestocreateeffectivefeedbackloops

ValueliesinclosingthefeedbackloopofSMEdataratherthan

sendingdataonlyinonedirection.SMEsneedtobesupported

tosubmitandcollectdatadigitallyandfinancialinstitutionsneed

tobeenabledtoanalysedatadigitallyandsharedbenchmarking,financingopportunities,efficiencyrecommendationsandsupportEffectiveuseofdatawillinformbetterdecision-making.SMEsneedactionableinsightsforthedatathattheyprovide.

7.Guidanceandclarification

Open-sourcestandardsforsustainabilityreportingareneeded.

Theseshouldtakea‘bottom-up'approach,usinginformationfromtechnologyprovidersandendorsementfromtrustedorganisations.Suchanapproachcouldaccelerateadoptionofthestandards

andensureflexibility.Datamustbeconsistentlymeasured

acrosssectorsandbusinesssizes.Whereregulationlacksclarity,organisationsbeginaddingtheirowninterpretationsandenduprequestingunnecessarydata.Guidanceanditscommunication

mustbeimprovedanddevelopedtosupportSMEsofdiffering

sizesandsectorsbysupplyingtangibleexamplesandusecases.

Therecommendationslistedaboveofferaunique

opportunityfortheUKtoleadonthisarea,whichisvital

forinternationaltrade,investmentandaccesstofinance.

Theroundtableparticipantsandorganiserswillcontinuetodevelopandsupportinitiativesandareavailabletoengagefurtherwithpolicymakersandregulators.

THINKAHEADMEASUREWHATMATTERS

Usefulresources.

ACCAroundtablewhitepaperAcceleratingjurisdictionalimplementationofsustainabilitydisclosureandassurance

standardsIACCAGlobal,May2026.

ACCAGECsUKSMEsQ1,April2026.

ACCAconsultationresponsetotheDepartmentofBusinessandTrade(DBT)onUKSustainabilityReportingStandards(UKSRS)S1andS2,September2025.

ACCAconsultationresponsetotheDBTonDevelopingan

oversightregimeforassuranceofsustainability-relatedfinancial

disclosures,September2025.

SustainabilityReporting:SMEGuide,May2024.

ACCAresponse:Consultation:VoluntaryESRSfornon-listed

SmallAndMediumSizedEnterprisesIACCAGlobal,May2024.

UKFinance:UnlockingtheSMENetZeroTransition,May2024.

TheSMPopportunitytohelpSMEsovercometheirsustainabilityreportingchallenges,2025.

Acknowledgements.

UKFinance

WewouldliketoacknowledgeUKFinanceforitsroleinco-developingtheroundtablethatwasfoundationaltothisresearch.

Weacknowledgeandthankalltheroundtableparticipantsandsupportersofthiswork.

Abouttheresearchers.

JessicaBingham

HeadofRegionalPolicyDevelopment(EEMA&UK),ACCA

THINKAHEADMEASUREWHATMATTERS

References.

ACCA(2022),PracticaltoolkitsforSMEsandSMPs,accessed

4August2026.

ACCA(2023),SustainabilityReporting:SMEGuidetoPreparation,accessed4August2