Fostering convergence in SME sustainability reporting
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/fostering-convergence-in-sme-sustainability-reporting_ffbf16fb-en.html
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This paper provides an overview of selected existing and emerging reporting standards and frameworks for SME sustainability reporting, as well as available sustainability-related measurement tools that may help SMEs comply with these reporting demands. Its objective is to identify an initial set of core sustainability reporting indicators and...
