Start where you are

This brief provides a practical introduction to why Environmental, Social and Governance (ESG) matters for businesses of every size, with a special focus on small- and medium-sized enterprises (SMEs). It clarifies the business case for ESG, highlights the specific constraints SMEs face, and outlines proportionate, achievable steps that companies can take to begin or strengthen their sustainability journey and how Employer and Business Membership Organizations (EBMOs) can support them along the way. Designed for Employer and Business Membership Organizations (EBMOs) and their members, the brief translates global ESG expectations into simple concepts, actionable guidance and examples from SMEs around the world.