全球商业气候联盟：2025年全球中小企业在环境、社会和治理（ESG）方面的报告实践（英文版）

This report aims to take the next step and demonstrate how SMEs across the world are turning these ideas into action.This Global SME Reporting Practice Report on ESG builds on previous initiatives but serves a distinct and complementary role. Instead of proposing yet another framework, it documents real reporting practices from SMEs of different sizes, sectors, and regions. Each example illustrates how companies approach materiality, data collection, and sustainability reporting in ways that