The GRI Guidelines have enjoyed rapid uptake by large companies, but reporting by smaller companies is still rare. Initial feedback from Small and Medium Sized Enterprises (SMEs) shows that there are some barriers to reporting, including that the Guidelines are not in a format that optimizes their use by SMEs; and many SMEs remain unaware of sustainability reporting and the associated benefits. This project, funded by a 150,000 Euro grant from the Dutch Ministry of Economic Affairs will fill these gaps.
An editorial committee of 6-12 individuals will be convened to create a handbook for sustainability reporting by SMEs. This group will consist of SMEs with various experiences with reporting (new and mature) and Multinational companies that have experience in GRI reporting and that have SME suppliers. The editorial committee will be rounded out by other key stakeholders.

GRI is actively collecting case studies illustrating SMEs that have engaged with CSR and sustainability reporting. Cases should be submitted before August 2004 (see links below).

The GRI SME Handbook on Sustainability Reporting will provide practical guidance to SMEs in industrialized and developing countries on why and how to use the GRI Sustainability Reporting Guidelines, and help them better understand their contribution to sustainable development.