About this template

The document is designed to support small and medium-sized enterprises (SMEs) in the process of developing an integrated sustainability strategy tailored to the specific resources and context of this type of organisation. It is suitable for SMEs in a variety of sectors - manufacturing, services, trade - wishing to respond to sustainability requirements from customers, partners or financiers.

This is the first in a series of practical tools produced by CSR Media that will be available on the ESGHub platform, with the aim of supporting companies in their transition to a sustainable business model.

How this document can be used

The document can be used as:

- internal strategy for planning and decision-making

- position paper in dialogue with clients, investors or authorities

- basis for voluntary sustainability reporting or applications for green grants and funding

- non-financial performance and risk management tool.

The document is designed for a 3-year horizon, with annual reviews, but can be adapted for other periods depending on the company's needs.

1. Introduction

The purpose of this section is to set out the company's strategic identity and why sustainability is important.

Includes:

- Full company name, sector, year of establishment

- Company mission and vision - updated as necessary

- Declaration of commitment to sustainability

- Internal and external motivation (regulations, market pressures, accountability, customer demands, etc.)

Helpful questions:

What does sustainability mean for our company?

Why is this important for us in the next 3 years?

What do we want to achieve by 2028?

2. Initial Assessment and Context

This section sets the company's starting point.

Includes:

- description of current activities and operational context

- identifying environmental, community, employee and market impacts

- a sustainability orientated SWOT analysis (max. 1 page).

SWOT suggestion:

3. Strategic Sustainability Objectives (2025-2028)

The section includes:

- 3-5 SMART goals related to environment, people, economy

- alignment with the relevant SDGs (Sustainable Development Goals).

Sample wording:

4. Action Plan

The plan translates objectives into concrete steps.

Includes:

- list of actions for each objective

- clear responsibilities and deadlines

- possible partnerships, resources needed.

Example:

5. Monitoring and Reporting

Assess progress systematically and consistently.

Includes:

- performance indicators for each objective

- frequency of reporting (e.g. annual, half-yearly)

- format (internal: Excel, dashboard; external: PDF report)

- lessons learnt and adjustments along the way.

Suggestions:

With limited internal resources, you can start with simplified internal reporting (e.g. Google Sheet).

Create a "traffic light status" (green/yellow/red) for progress.

6. Integration into the Organisational Structure

For sustainability to work, it must be made accountable.

Includes:

- names of persons or functions responsible

- how to integrate sustainability into everyday decisions

- training plans for employees

- liaising with other functions: finance, HR, logistics.

Example:

"The company's manager is responsible for overseeing the implementation of the strategy, and each department head includes sustainable goals in their annual plan."

7. Organisational Culture and Stakeholder Involvement

This section reflects how sustainability is lived in the company.

Includes:

- relevant organisational values

- ways to promote sustainability among employees

- ways to involve partners, community or customers

- volunteer programmes, local partnerships, feedback from the market.

8. Alignment with the Sustainable Development Goals (SDGs)

This is where the company positions its contribution to global objectives.

Includes:

- selecting relevant sustainable development objectives

- justifying their choice

- how the company's objectives and actions contribute to the Sustainable Development Goals

Example:

9. Annexes

Support tools that complement the strategy.

Includes (where applicable):

- Environmental policy (1 page)

- Code of ethics or code of conduct for suppliers

- Internal ESG reporting guidelines

- Annual self-assessment questionnaire

- Sustainable procurement guide

- ESG risk analysis form.

Some sources that can be consulted in the process of completing the template:

1. Internal company data

Resource consumption, employee feedback, data from audits or ERP/HR systems.

2. UN Global Compact - Roadmap for Integrated Sustainability

Set of guidelines for mainstreaming sustainability at strategic, operational, cultural and decision-making levels (www.unglobalcompact.org)

3. Global Reporting Initiative (GRI Standards)

International framework for setting and reporting sustainability objectives (www.globalreporting.org)

4. Sustainable Development Goals (SDGs) - 2030 Agenda

In order to identify which SDGs are relevant and how they can be reflected in your own targets (https://sdgs.un.org/goals)

5. Forum for the Future - Five Capitals Model & Sustainability Strategy Framework

Provides a holistic approach to capital (natural, human, social, manufactured, financial) (www.forumforthefuture.org)