International Federation of Accountants

The Small Business Sustainability Checklist is an interactive tool designed for use in your practice and with your clients. By working through this checklist, you can establish a framework to assess your current position and track progress across environmental, social responsibility, and governance initiatives.

This tool features specific questions, and at the end, you’ll receive a score based on three progress stages: Limited, Underway, and Maturing. For any responses that indicate a Limited or Underway performance, you will be provided with suggested actions for how to improve in those areas and be able to access relevant resources offering guidance once the checklist is completed. The list of resources is drawn from more than a decade of materials and guidance that have been developed by experts in the field. It is not intended to be a comprehensive list, and individuals should utilize their professional judgment in using external links. The premise is simple: you cannot improve what you do not measure, and this checklist serves as the foundation for that measurement.

Once you have implemented this checklist in your own practice, you can use it internally to benchmark, measure, and enhance your sustainability efforts. It also serves as a powerful advisory tool, enabling you to initiate meaningful conversations with your clients and guide them effectively in integrating sustainability into their business operations. By adopting this dual approach, you position yourself not only as a sustainability leader within your own firm but also as a trusted advisor helping your clients achieve their sustainability goals.

This interactive version of the IFAC Small Business Sustainability Checklist was developed in collaboration with the Edinburgh Group.

^{IFAC and the Edinburgh Group disclaim any responsibility or liability that may occur, directly or indirectly, as a consequence of the use and application of this checklist.}