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OECD Guidance Note on fostering convergence in SME sustainability reporting

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/oecd-guidance-note-on-fostering-convergence-in-sme-sustainability-reporting_d95a25de-en.html
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SMEs play a pivotal role in driving the green transition. Increasingly, the provision of sustainability-related data is required to access green finance and participate in global value chains. However, many SMEs face challenges in measuring and reporting on their sustainability performance, stemming from a lack of resources and expertise;...
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