亚洲生产力组织（APO）：2025年开始了解环境、社会和治理以及可持续发展对中小企业的重要性报告（英文版）

Regulatory requirements, public opinion, and stakeholder expectations are putting increasing pressure on companies of all sizes to report on their environmental, social, and governance (ESG) impacts. In addition, ESG and sustainability reporting supports productivity and innovation, bringing opportunities and benefits for companies that approach it with the right mindset. But for small and medium-sized enterprises (SMEs), who must overcome unique challenges when starting their ESG and sustain