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Environmental and Social Accountability and Governance in SMEs

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NEW HANDBOOK

Managing Environmental and Social Impacts of Local Companies - A Response Guide and Toolkit


Here are some resources on SMEs:


Related Toolkits 

Overview about the scope and target group of the listed toolkits:

 

 

Focus on

SME

Focus on reporting

Focus on environment

CERES Reporting Guidelines

x

x

 

GRI - High 5! Handbook

 

x

 

SIGMA-GRI Reporting Tool

 

x

 

Eco-Management and Audit Scheme - Toolkit

 

 

x

Environmental Management Tools for SMEs

x

 

x

IFC-SME Toolkit

x

 

 

Sustainability Reporting Toolkit

 

 

x

SMEkey

x

 

 

Green Productivity Training Manual

 

 

x

Eco-Eficiencia Toolkit

 

 

x

Eco-mapping®

x

 

x

 

 

CERES Reporting Guidelines for Small Enterprises and Non-Profit Organizations

The CERES Reporting Guidelines are tailored to be relevant to small manufacturers, service-based enterprises and non-profit organizations, and are intended to help such organizations discover the value of sustainability and/or environmental reporting. These guidelines are intended primarily for use by organizations that have: an annual budget or revenues less than $10 million, one primary location and up to 5 satellite locations, fewer than 100 employees. Back to chart

 

 

GRI - High 5! Handbook for SMEs

Launched in November 2004, the handbook was created using a multi-stakeholder consultative process convened by the Global Reporting Initiative (GRI) in response to many requests for a “beginner’s guide”. It offers a step-by-step guidance and practical how-to advice on using the GRI Sustainability Reporting Guidelines, so that SMEs can easily and effectively create sustainability reports that bring value to their businesses and communications practices. Back to chart

 

 

SIGMA-GRI Reporting Tool

The GRI reporting tool is designed to provide guidance for an organization of any size to produce a sustainability report. Based on the Global Reporting Initiative Guidelines, it provides a set of reporting principles that organizations should follow. The guidelines also provide a set of core indicators for economic, environmental and social performance that organizations should include in their report, and a list of additional indicators that organizations should include where relevant. Both the principles and the indicators have been developed over the past five years, involving input from a wide range of stakeholders around the world. This tool is aimed at managers and practitioners with responsibilities for sustainability and communication within organizations. Back to chart

 

 

Eco-Management and Audit Scheme - Toolkit

This toolkit is starts with a qualitative analysis of the benefits and costs of  EMAS, and advices on how to review, program, and structure an environmental management system. It also provides practical tips about how to control and monitor the EMS, report on the results and get the appropriate recognition by clients and the general public. It contains case studies, contacts for assistance and additional resources. Back to chart

 

 

Environmental Management Tools for SMEs: A handbook

This handbook looks at the way SMEs can use environmental management to improve their business performance. It looks at environmental management systems (including ISO 14001 and EMAS) and at a number of other tools that firms can use to manage their environmental performance. It is available for free downloading from the European Environment Agency (EEA)'s internet page. Back to chart

 

 

IFC-SME Toolkit

The SME Toolkit of the IFC offers software, business forms, training and more to help small businesses in emerging markets to grow and succeed. In the section “operations”, it contains advice on how to create an Environmental Management System. After showing, how businesses can profit from EMS, the tools shows how to plan, establish objectives and targets, improve results, monitor the process and implement the action plan. It also provides success stories, case studies, sample forms and further resources. Back to chart

 

 

Sustainability Reporting Toolkit

This Sustainability Reporting Toolkit is based on an assessment of industry needs undertaken by the Canadian Federal government and Stratos Inc. The aim of the Toolkit is to provide a guide to what to consider when developing a sustainability report. It is targeted primarily at companies that are not currently reporting this kind of information guidance on how and what to report and contains a number of best practices. Back to chart

 

 

SMEkey

The SMEkey is structured in three parts: the business case, the guide and the database of SME responsible business practices. While the business case provides qualitative tools to evaluate the importance of CSR for the focus SME, the guide takes SME managers step-by step through the process of sketching where the company stands and what it has already achieved. It focuses in particular on the triple responsibility of business, the relationship with stakeholders and the consolidation of current good practices. Back to chart

 

 

Green Productivity Training Manual – Asian Productivity Organization

This manual is not only act a source of reference materials for the trainers, but also provides the step-by-step methodology for entrepreneurs, especially SMEs, in strengthening their efforts to tackle environmental issues and problems. Back to chart

 

 

Eco-Eficiencia Toolkit 1.0 (Versión 2001) – Fundación Entorno (only in Spanish)

Aplicación informática única en el mercado que permite a las empresas analizar, poner en marcha y medir los avances realizados en la eficiencia del empleo de los recursos. La herramienta ha sido validada mediante un desarrollo conjunto con trece empresas. El software consta de tres módulos correspondientes a análisis del proceso productivo, análisis de producto y análisis comparativo y asignación de costes ambientales.

 

At the beginning of 2001, Fundación Entorno launched a program for small and medium enterprises (SMEs). Six conferences were held in Spain's main industrial regions in order to disseminate the eco-efficiency concept and to present eco-efficiency initiatives. As a result, Eco-Efficiency Toolkit 1.0 has now been sent to more than 800 companies, and 55 firms are participating in the initiative. Back to chart

 

Course: Introducción práctica a la eco-eficiencia y al eco-diseño Back to chart

 

 

Eco-mapping®

Eco-mapping® is a simple, visual and easy-to-use tool which enables employees to get involved in environmental management of their company. It is based on a road map of a site, a shopfloor, a workshop, etc. which helps to raise awareness and analyze opportunities for improvement of the water, energy, waste or other relevant systems in the production processes. Back to chart

 

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Background Readings 

Big Challenge and Small Business - Sustainability and SME(download pdf 2.4 mb)

Company Codes of Conduct and International Standards. An Analytical Comparison. Part I - 2003(download pdf 853 kb)

 

Company Codes of Conduct and International Standards. An Analytical Comparison. Part II - 2004(download pdf 1.9 mb)

Considering Complaint Mechanisms: An Important Tool for Code Monitoring & Verification (link to article)

Corporate Social Responsibility and Eco-Social Market Economy Orientation – Basis for Good Governance for SMEs(link to article)

Corporate Social Responsibility and SMEs Revisited(link to article)

Corporate Social Responsibility in Small and Medium Sized Businesses(link to article)

Delivering on Promises - Sustainable Business Assistance Program - 2004(download pdf 1.4 mb)

Design for Sustainable Development. Practical Examples of SMEs - 1999(link to article)

Eco-Efficiency for SMEs in the Moroccan Dyeing Industry - 2002(download pdf 642 kb)

Engaging Small Business in CSR - Canadian Business for Social Responsibility(download pdf 150 kb)

Environmental Management Tools for SMEs: A Handbook - 1998(download pdf 426 kb) 

European SMEs and Social and Environmental Responsibility - 2002(download pdf 456 kb)

Ethical Guideposts for the Lowest Possible Level of Economic Activity(link to article)

Ethical Trade Initiative: Annual Report 2002/2003(link to report)

 

Ethical Trade Initiative: Key Challenges in Ethical Trade(link to report)

Governance of SMEs in advance market economics and transition economies(link to article)

Institutions, Governance and SME Development in Transition Economies(link to article)

Measuring Governance Corruption and State Capture. How Firms and Bureaucrats Shape the Business Environment in Transition Economies - 2000(download pdf 503 kb)

Responsible Entrepreneurship - A collection of good practice cases among small and medium-sized enterprises across Europe - 2003(download pdf 478 kb)

Responsible Entrepreneurship: Engaging SMEs in Socially and Environmentally Responsible Practices(link to presentation)

SMEs - The Natural Facts - 2001(download pdf 72 kb)

Strengthening Implementation of Corporate Social Responsibility in Global Supply Chains - 2003(download pdf 588 kb)

Suppliers’ Perspectives on Greening the Supply Chain - 2001(link to article)

Sustainability Banking in Africa(download pdf 950 kb)

UNIDO CSR Implications for SME in Developing Countries 2002 (download pdf 1.2 mb)

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Related World Bank Publications 

WBI Report on the E-conference: Can Small Be Responsible? CSR and SMEs” (January 19 - February 8, 2004)

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