A Practical Starter Guide. Start simple. Start credible.
Sustainability reporting no longer belongs only to large corporations. Customers, procurement teams and financiers increasingly expect basic ESG information from suppliers. For an SME the objective is pragmatic: capture the most important environmental, social and governance (ESG) impacts, be transparent about what you measure (and what you don’t), and demonstrate improvement over time. This guide gives a compact, practical route to publish a credible first report in about two to three months.
Which reporting frameworks should SMEs consider?
You don’t need to adopt every standard. Choose the framework that matches your stakeholders:
- GRI (Global Reporting Initiative) — provides modular standards usable by organizations of any size and is widely recommended for topic selection and transparent reporting. Global Reporting Initiative
- IFRS S1 / S2 (ISSB) — investor-focused standards (covering general sustainability disclosures and climate-specific disclosures) that became effective for reporting periods starting on or after 1 January 2024; useful when lenders or investors need financially material sustainability information. IFRS Foundation
- BRSR / BRSR-Lite (India) — SEBI’s Business Responsibility & Sustainability Reporting framework, and the BRSR Core circular for value-chain disclosures, is the primary national reference in India; it’s particularly relevant if you supply listed companies. Securities and Exchange Board of India
For most SMEs the pragmatic route is to start with GRI-lite (or BRSR-Lite if you are a supplier to Indian listed firms), keep disclosures concise, and align wording to investor-focused standards only where capital providers request it. A Global
A simple 8–12 week starter plan
This timeline is intentionally compact — designed for SMEs with limited time and resources.
Week 1 — Sponsor and scope
Obtain a short sign-off from the owner/MD and appoint a report owner. Decide whether to report company-wide or run a single-site pilot.
Week 1–2 — Quick materiality
Hold a 60–90 minute workshop with 4–6 people (ops, finance, HR, sales). Use a 2×2 matrix (stakeholder interest vs business impact) and shortlist 3–5 material topics (for example: energy, waste, health & safety, employee retention, supplier standards).
Weeks 2–5 — Baseline data
Collect one year of readily available data: electricity bills, water invoices, payroll export, production logs, customer complaints, and simple incident records. If 12 months aren’t available, declare the baseline period and any estimates.
Weeks 5–7 — Draft the report
Keep the report tight: 1,000–1,500 words + 2–4 visuals. Suggested sections: leadership message, material topics, KPI dashboard (baseline vs target), a short case vignette, methodology note.
Weeks 7–9 — Review & light assurance
Complete an internal review and consider a light external read-through (accountant or ESG adviser). For suppliers to listed firms, note that SEBI’s BRSR Core and related guidance sets expectations for value-chain disclosures and assurance practices. Securities and Exchange Board of India
Weeks 9–12 — Publish & communicate
Publish a one-page PDF and web post, email key clients, add the report link to proposals, and schedule a monthly data review.
Pick five KPIs (and no more) for Year 1
For first-year reporting, less is more. Choose up to five KPIs tied to your top material topics.
| Topic | KPI (simple) | Unit |
| Energy | Electricity consumed (metered) | kWh/year |
| Water | Water consumption | m³/year |
| Waste | Non-hazardous waste to landfill | kg/year |
| People | Annual voluntary attrition | % |
| Safety | Lost-time incidents (LTI) | number/year |
Record source (invoice, meter, payroll), frequency and owner in a simple spreadsheet. That becomes your data register for Year 2.
Want a ready-to-use KPI spreadsheet and one-page report template tailored to your business? – Contact Triirubi.