SMEs Reporting
Small and medium-sized enterprises (SMEs) form the basis
of any national economy and their role has been highlighted
in many corporate responsibility debates over recent years.
UNEP supports SME building of capacity in the area of environmental
management and reporting through The
Efficient Entrepreneur programme that it launched
with the Wuppertal Institute in 2000. The calendar and guidebook
of the Entrepreneur package facilitates the collection of
information on different themes every month, allowing the
small company to develop a communication plan and produce
an environmental performance report by the end of the year.
The accompanying template
enables reporting on basic items such as energy, materials
and water consumption. See www.efficient-entrepreneur.net
for more and full text in different languages.
 Building
on the Entrepreneur experience, the Wuppertal Institute
and UNEP have supported the GRI in developing the High
5! Guide for SMEs. Published in 2004, this practical
guide helps the small business to collect data and communicate
its results in a structured manner. It takes the user through
a five step process that involves:
- getting started - e.g. forming a sustainability reporting
team;
- planning what to report - e.g. describing your activities
and goals;
- assessing - measuring your performance e.g. by identifying
indicators and setting targets;
- reporting - e.g. choosing your most suitable communication
methods; and
- improving - striving for more e.g. by collecting feedback
for improvement.
The guide also includes case studies and a simple explanation
of the GRI reporting framework.
 The
High 5! Guide was followed in 2007 by the publication of a
first in the new GRI educational series, "The GRI sustainability
reporting cycle: A handbook for small and not-so-small organizations".
This handbook provides expert guidance on the SME sustainability
reporting process. Useful for beginners and experienced reporters
alike, it is available
online.
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