We are now in the final stages of preparing a SME Handbook, which is geared to helping small entrepreneurs better understand the business climate and to providing them with relevant material to assist in the effective management of their businesses.
On the one hand, large firms may have an incentive to move some of their environmentally harmful activities to small contractors located outside the radar of public markets, authorities and financial intermediaries; the above-mentioned difficulties with the accounting of Scope 3 emissions leave room for such behaviour.