Fostering convergence in SME sustainability reporting

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 metrics that could meet the operational and reporting needs of financial institutions, while taking account of SMEs’ limited resources and capacities. This initial set of indicators and metrics serves as the basis for stakeholder and expert consultations and dialogue under the OECD Platform on Financing SMEs for Sustainability, with a view to fostering consensus and convergence on SME sustainability reporting among a broad base of relevant stakeholders.