More than 60,000 ACCA members work in SMEs globally. During London Climate Action Week 2026, ACCA and UK Finance hosted a roundtable on the practical challenges SMEs face in collecting and reporting sustainability and climate data.
Disclosure expectations are rising, driven largely by supply-chain demand, but many SMEs lack the resources and tools to keep up. The roundtable looked at how investors and institutions use this data in decision-making, and what good SME sustainability reporting looks like in practice.
This report outlines the main challenges SMEs face, but its focus is on solutions: practical, policy-level recommendations to help SMEs meet rising reporting demands as they navigate the transition to a low-carbon economy.
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