ABSTRACT
This chapter provides some examples of good small and medium-sized enterprise (SME) approaches and best practice. Arguably, larger, complex, multi-country and even multi-sector businesses will have a more challenging task at each stage of the roadmap. The advantages that SMEs inherently enjoy make this process rather more straightforward, although still requiring leadership, discipline, application and a willingness to display transparency. The concept of materiality in sustainability practitioners' jargon simply means the issues which are of greatest importance to SMEs business continuity and success and to SMEs internal and external stakeholders. Some businesses will hear very specific issues from stakeholders depending on the business sector, location and current economic climate. Customers may wish to have outstanding service, better value for money or raise concerns about product safety. In SMEs, people often multitask and take on more than their immediate roles, and sometimes, more than they can realistically handle.
