SMEs generate over a quarter of the carbon dioxide emissions produced by UK businesses according to a recent study by the Carbon Trust.

The ACCA (Association of Chartered Certified Accountants) have identified a number of ways that small businesses can play a part in sustainable development (SD) and Corporate and Social Responsibility (CSR).

"ACCA believes that, because of their economic and social significance, SMEs should be included within all voluntary SD and CSR programmes to the greatest extent possible," said Rachel Jackson, ACCA's head of Social and Environmental Issues,

These don't necessarily have to be time-consuming and expensive, and can be incorporated into everyday business processes at all levels of the organisation.

These include:

• Implementing energy efficiency measures - reducing electricity use, using more efficient office equipment

• Reducing paper use - having a default of double sided printing and reducing printing in the first place

• Employee satisfaction - engaging regularly with employees to ensure satisfaction levels are high and making changes to conduct where needed

• Education of employees on sustainability issues to ensure that everyone is committed to driving improvements and change.

ACCA recently published a report containing a number of recommendations on how SMEs and the government can move forward on this important issue:

• Governments should review the incentives provided by SME corporate taxation systems to increase the propensity of the SME sector to invest in cleaner technology

• SMEs should become more proactive in the unfolding CSR debate and increase their profile and contribution within the growing number of initiatives, guidelines and standards being developed

• Governments should produce guidance to help SMEs measure their key environmental and social impacts

• Global Reporting Initiative (GRI) should develop a more accessible version of its current sustainability reporting guidelines for smaller organisations.

Rachel Jackson added, "It is ACCA's policy to work with relevant small business groups to ensure that SME initiatives in the SD and CSR area are appropriately targeted and proportional and that such initiatives benefit rather than stifle enterprise and innovation in the sector."