Energy invoices, purchasing records and customer questionnaires can create a substantial workload for a small business. The same information may be needed for a tender, a bank application, an emissions calculation and a decision about operating costs.
SME sustainability reporting statistics help show how smaller businesses are handling that work. However, collecting consumption records, measuring a carbon footprint and publishing a formal report are different activities. A company can do one without doing all three.
For a useful comparison, match each statistic to the business size, location and task it measures. Broader ESG reporting statistics provide context on corporate disclosure, while SME-specific evidence gives smaller teams a more relevant starting point for planning their workload.
SME sustainability reporting statistics at a glance
The table summarises 6 headline findings. Keep the population, geography, period and activity attached to each statistic when quoting it.
| Finding | Population and period | Source |
|---|---|---|
| 8% had mature, formal sustainability reporting | Global SME survey, 2025 | Sage and ICC research summary |
| 32% had some form of sustainability reporting infrastructure | Same global SME survey, 2025 | Sage and ICC |
| 30% collected sustainability data manually | Survey of 8,500 SMEs across 17 markets, 2026 | ICC and Sage research summary |
| 20% measured a full or partial carbon footprint | Size-weighted UK SME results, 2025 | British Business Bank |
| 72% had not received sustainability data requests | Survey of 431 Dutch SMEs, late 2024 | Niemann and colleagues, published 2025 |
| 49% of preparers needed 1–3 weeks to prepare a report or gather VSME data | Specialist stakeholder survey, 2025 | EFRAG Market Acceptance Survey |
Comparison tip: These findings describe different populations and activities. They should be used separately, rather than combined into an average adoption rate.
How many SMEs have formal reporting processes?
Sage and ICC’s 2025 research covered 8,250 SMEs across 17 markets. Its global findings distinguish basic reporting infrastructure from mature, formal reporting. That distinction matters when assessing how much work a company has actually organised.
Only 8% had mature, formal sustainability reporting
The global research put mature, formal reporting at 8%. This is a measure of reporting maturity, rather than the share of businesses taking any environmental action.
For a small manufacturer, installing efficient lighting and maintaining a documented emissions inventory involve different tasks. The first changes operations. The second requires records, calculation methods, review and a repeatable way to communicate results.
Before preparing a report, identify who needs the information and what they will use it for. A customer questionnaire, an internal consumption review and a mandatory sustainability report may require different evidence and levels of detail.
Some reporting infrastructure existed at 32% of SMEs
The same study found that 32% had some kind of sustainability reporting infrastructure. This broader category should not be presented as the percentage publishing complete, independently assured reports.
A practical readiness check should follow a record through the business. Can the team retrieve an electricity bill, identify its site and period, find the approved consumption figure and explain any adjustment? That exercise reveals more than a list of software licences.
The distinction also matters when comparing ESG software adoption statistics. Owning a platform and operating a reliable process are separate milestones. Both need to be assessed during implementation.
Reporting complexity was a barrier for 62%
Sage’s global findings identified complexity as a major roadblock to formal sustainability reporting for 62% of surveyed SMEs. The figure describes a reported obstacle, not a measured percentage increase in cost or workload.
To locate the problem internally, review the last questionnaire the business completed. Mark the questions that required clarification, new calculations or repeated requests to colleagues. Those are specific tasks that can be simplified, assigned or supported with guidance.
The broader evidence on ESG reporting challenges can help identify possible bottlenecks. For a smaller team, the immediate priority may be as straightforward as agreeing which consumption figure should be used across departments.
How Dcycle helps SMEs organise environmental data
An SME may already hold most of its energy, fuel and purchasing records across accounting files, invoices and operational systems. The difficult part is connecting those records to the questions customers ask and the decisions managers need to make.
Dcycle is an environmental data platform that brings source records, calculations and evidence into a shared structure. That information can support reporting, cost analysis and operational decisions, giving a small team more than a document to produce at year end.
Collect records from the systems already in use
With automated data collection, teams can bring invoices, spreadsheets and other supported sources into a common workflow. Records can be organised by activity, site and period, making gaps easier to investigate.
For example, an accounts administrator can provide the electricity invoices already used for payments. The environmental lead can use the consumption data for calculations, while the site manager reviews changes in usage. Reviewing available system integrations helps establish which transfers can be automated and which require file uploads.
Keep review responsibilities clear
In a small business, environmental data may be managed by people who also handle finance, facilities or purchasing. Dcycle’s roles and permissions help organise access and responsibilities around that existing structure.
An effective setup names who supplies a record, who checks it and who approves its use. A missing fuel invoice can then go to the person responsible for that account, instead of becoming an open request sent to the entire company.
Retain the evidence behind each answer
A customer may ask how an emissions figure was calculated after the original questionnaire has been submitted. Evidence and traceability connect reported values with their supporting records and calculation history.
Keeping this context together makes corrections easier to assess. If an invoice is replaced, the team can review the affected calculation and decide whether a previously shared answer needs updating.
Reuse approved information for different needs
Dcycle’s multi-framework reporting supports the reuse of collected information across different outputs. Teams still need to check the scope, period and methodology required by each recipient.
The same electricity records may support an annual emissions calculation, a customer response and a comparison of consumption across sites. Maintaining the source information once gives each task a consistent starting point.
What the latest SME research says about manual work
ICC and Sage’s 2026 survey covered 8,500 SMEs in 17 markets. Its published summary connects the practical burden of collecting information with the difficulty of supplying usable data to lenders and large customers.
Sustainability data was still collected manually by 30%
The research found that 30% of SMEs collected sustainability data by hand. This concerns the collection process, rather than whether a business has purchased any digital software.
Consider a finance team that uses an accounting system but manually copies consumption figures into a separate file. The business has digital records, yet the environmental workflow still depends on transcription and reconciliation.
When assessing an environmental data platform for SMEs, test that specific transfer. Use a real invoice and check whether the source, unit and reporting period remain attached to the extracted figure.
Manual collection involved around 12 working days a year
ICC’s summary associates manual sustainability data collection with around 12 working days annually. The published summary does not provide a detailed item-level breakdown, so this should be treated as an approximate workload indicator.
For internal budgeting, record the actual time spent finding documents, entering values, answering follow-up questions and correcting errors. Include contributions from finance and site staff as well as the person assembling the final response.
That breakdown helps identify the right improvement. Repeated document searches may call for better storage; recurring conversion errors may call for clearer instructions. The estimated burden is a reason to examine the workflow, rather than a guaranteed amount of time a particular tool will save.
Data sharing with lenders and large customers had 74% support
The research reported that 74% would allow relevant data held in existing accounting and e-invoicing software to be shared with lenders and large customers. This measures willingness, rather than completed connections or active data exchanges.
A workable sharing process needs a defined recipient, purpose and set of fields. A customer asking for annual energy consumption may not need access to invoice prices, payment details or unrelated purchasing records.
Clear data ownership and governance help establish who can approve a response. Before connecting systems, agree how access will be reviewed and how corrected information will reach recipients.
How many SMEs measure their carbon footprint?
The British Business Bank’s SMEs and Net Zero 2025 report analysed 1,783 smaller-business responses from the UK Net Zero Business Census. Results were weighted by business size, including businesses without employees.
A full or partial carbon footprint was measured by 20%
The report found that 20% measured a full or partial carbon footprint. Because the category includes partial measurement, it should not be described as complete emissions coverage.
When comparing a business against this result, document what its inventory includes. An office electricity calculation and an inventory covering fuel, purchased energy and relevant value-chain activities have different boundaries.
For corporate carbon footprint measurement, keep a coverage list alongside the result. It should identify included sites, activities, periods and exclusions, so that progress reflects better coverage as well as changes in emissions.
Customer or tender requests reached 9% in the previous year
The Bank reported that 9% had been asked for carbon-footprint data by customers or when tendering during the preceding 12 months. The question concerns carbon information, rather than every type of sustainability questionnaire.
For a supplier, recent tender documents are a useful planning input. Review whether buyers asked for company-wide emissions, product information, reduction targets or supporting evidence. Each request may draw on a different calculation.
Maintaining documented emission factors helps preserve the basis of an answer. If a buyer asks for an explanation, the team should be able to identify the factor, activity data and method used.
Net zero targets were in place at 11%
The report found that 11% had a net zero target. A target is a stated objective, and should be distinguished from an observed reduction or a verified outcome.
Before choosing a target, establish the starting inventory and decide which activities it covers. Then assign responsibility for the actions expected to reduce emissions, including how progress will be measured.
A clear explanation of what a carbon footprint measures helps colleagues interpret the result. Changes in production, site coverage or estimation methods can affect a comparison and should be explained alongside operational improvements.
How often do customers request SME sustainability data?
A Dutch study of sustainability data requests, published by Niemann and colleagues in 2025, combined a survey of 431 SMEs with 48 qualitative interviews. Survey fieldwork took place in late 2024 and excluded self-employed individuals and sole proprietorships.
No sustainability data requests had reached 72%
The study found that 72% had not received sustainability-related requests from supply-chain partners. This result describes the surveyed businesses at the time of fieldwork, rather than proving that future requests are unlikely.
For procurement teams, an unanswered questionnaire can have several causes. A supplier may need help interpreting the question, locating records or determining whether the requested information exists.
A proportionate supplier engagement process should explain what is needed and why. Start with information relevant to the purchasing decision and provide a contact for questions about units, scope or supporting documents.
Requests had reached 65% of SMEs with 51 to 250 employees
Among the study’s businesses with 51 to 250 employees, 65% reported receiving data requests. This subgroup result should be kept separate from the overall sample percentage.
For a growing supplier, it is useful to maintain a register of requests by customer and topic. The register can reveal repeated questions that should be answered from one approved record, rather than researched separately each time.
When integrating supplier information, retain the company, site, product and period associated with each response. A group-wide figure may not answer a question about one production facility or purchased product.
Regular requests were reported by 6%
Across the surveyed SMEs, 6% received requests regularly and 18% occasionally. Request frequency is a separate measure from whether a company has ever received one.
An occasional request may be handled with a documented response pack and a named reviewer. Regular requests may justify scheduled updates, shared definitions and a more structured process for distributing approved information.
Track how often questions recur and how much preparation they require. A monthly request for a readily available consumption figure creates a different workload from an annual questionnaire requiring several new calculations.
What early VSME reporting experience reveals
EFRAG’s 2025 VSME Market Acceptance Survey received 282 responses from preparers, users and other stakeholders. Preparers included SMEs, accountants and representative associations. The following results concern that preparer group, rather than all European SMEs.
Digital report formats were used by 43% of preparers
EFRAG reported that 43% of preparers used digital formats, such as an Excel template or a platform. The remaining 57% used PDF or formats the report grouped as non-digital.
Here, digital refers to the report format. It does not establish that data collection, calculations or review were automated. A spreadsheet can still depend on substantial manual preparation.
When preparing a VSME sustainability report, keep the underlying records accessible independently of the final file. A reader may need a published document, while the team needs editable calculations and evidence for future updates.
Website publication had been completed by 26%
Only 26% of preparers had published their reports on their companies’ websites. Publication is a distinct milestone from preparing information or sharing it privately with a business partner.
Before publishing, identify who approves the content and whether the company can support its claims. Check that the reporting period, scope and explanations are understandable to someone outside the business.
Retain an approved copy and a record of when it was released. If a figure is later corrected, that record helps the team determine which external materials and previously supplied answers need attention.
Preparation or data gathering took 1–3 weeks for 49%
EFRAG found that 49% of preparers needed between 1 and 3 weeks to prepare the report or gather the requested data. This is elapsed preparation time, rather than a count of full-time working hours.
For scheduling, separate document availability from active effort. A request to a facilities provider may take several days to resolve even if the employee handling it spends little time on the task.
Using a structured VSME template can help identify missing inputs before drafting begins. Allocate time for collecting evidence, resolving gaps and reviewing answers, then measure actual effort during the first cycle.
How to compare and cite SME reporting statistics
Keep the organisation, study year, geography and population attached to each statistic. Preserve subgroup labels, including UK smaller businesses, Dutch SMEs and EFRAG preparers. Sample sizes for a whole survey do not necessarily describe every individual question.
The Sage studies were produced with ICC, with Sage participating as a commercial technology provider. The UK study uses size-weighted results; the Dutch study excludes sole proprietors; EFRAG gathered specialist stakeholder feedback. These approaches answer different questions and do not create a single international adoption benchmark.
For practical data design, the OECD guidance on SME sustainability reporting sets out options for manageable core indicators and more consistent requests. For implementation, consult the current European reporting materials, since historical survey terminology does not establish today’s applicable requirements.
Make the next customer request easier to answer
Choose a recent customer questionnaire and identify the records needed to complete it. Assign an owner to each recurring figure, retain supporting documents and agree who approves the response.
During the next cycle, measure preparation time, missing records and corrections. Those measures show where the process needs attention and whether changes are helping the team.
Dcycle connects environmental records with calculations and evidence that can support customer responses, cost analysis and operational decisions. To test a workflow using the invoices, files and systems already used by the business, request a demo.
Connect invoices, consumption records, calculations and evidence in a governed environmental data workflow for your SME.
See Dcycle in actionFrequently asked questions (FAQs)
What percentage of SMEs formally report on sustainability?
Sage and ICC’s global research reported mature, formal reporting at 8% in its 2025 findings. That result applies to the surveyed population and the study’s definition of maturity.
It should be distinguished from basic data collection, carbon measurement and preparation of an individual customer response. Each describes a different level or type of activity.
How much time does sustainability reporting take for an SME?
The answer depends on the task being measured. The evidence above distinguishes annual manual data collection from elapsed time spent preparing a report or gathering information.
For a realistic budget, track employee hours separately from waiting time. Include document retrieval, calculations, review and corrections, and record which tasks can be reused in the next cycle.
Are customer questionnaires the same as a formal report?
A questionnaire responds to a particular recipient’s questions. A formal report generally follows a defined scope and structure, which may differ from the customer’s requested information.
Before reusing an answer, check its period, company boundary, unit and methodology. A previously approved number may need adjustment or explanation to answer a different question accurately.
Does environmental data guarantee access to finance?
Environmental records can help explain an investment, its expected effects and the basis of a proposed performance measure. Lending decisions also depend on the applicant, project and financing product.
An SME preparing for a discussion about environmental information and bank financing should ask the lender which evidence is needed. Gather those records alongside financial projections and project costs.
Where should an SME start collecting information?
Start with records already used to run the business, such as energy invoices, fuel purchases, material orders and waste documentation. Identify the sites and periods they cover before calculating totals.
Then select a specific use, such as answering a customer request or reviewing consumption costs. A defined task makes it easier to prioritise missing information and build a process the team can maintain.
