在全球气候变化加剧、资源与环境约束趋紧以及环境与ESG监管持续强化的背景下，可持续发展正逐步从企业发展的“附加选项”转变为影响长期竞争力和经营韧性的关键因素。中小型企业（SMEs）作为中国经济体系中的主体力量，在就业创造、技术创新和供应链稳定中发挥着不可替代的作用。然而，受制于资源有限、能力不足和信息不对称等现实条件，中小企业在将可持续理念转化为可执行、可衡量的行动方面仍面临显著挑战。

在此背景下，哥伦比亚大学可持续发展管理学院（School of Professional Studies, Sustainability Management Program）与阿拉善SEE生态协会开展深度合作，联合完成并正式发布《中小型企业（SMEs）可持续应用工具手册》。该工具手册定位为一项面向实践的行动型工具，旨在为中小企业提供清晰路径，帮助其在真实商业环境中，将可持续发展从理念转化为可落地、可持续的经营实践。

As climate risks intensify, resource constraints tighten, and environmental and ESG regulations continue to evolve, sustainability has become a defining factor of long-term business competitiveness and resilience. Small and medium-sized enterprises (SMEs), as the backbone of many economies, play a critical role in employment, innovation, and supply chain stability. Yet many SMEs are seeking clearer and more practical pathways to translate sustainability principles into concrete business action.

Against this backdrop, Columbia University’s School of Professional Studies, Sustainability Management Program, in collaboration with the Society of Entrepreneurs & Ecology (SEE), officially releases the Sustainability Toolkit for Small and Medium-Sized Enterprises (SMEs). Developed as part of Columbia University’s Sustainability Management Capstone project and grounded in SEE’s extensive enterprise engagement, the toolkit represents a joint effort to bridge academic research and real-world business practice.

中小型企业（SMEs）可持续应用工具手册源自哥伦比亚大学可持续发展管理硕士（SUMA）项目的Capstone研究成果，并在开发过程中深度融合了阿拉善SEE生态协会在推动企业可持续发展方面的长期实践经验。工具手册的开发基于系统性文献综述、国内外政策与标准梳理，以及对中小企业管理者的深度访谈，全面识别企业在可持续发展推进过程中面临的实际痛点。

研究重点覆盖了中小企业在环境管理、社会责任和公司治理等多个维度的实践现状，特别关注企业在能源与资源使用、碳排放管理、供应链协作、员工健康与安全、合规治理等方面的现实需求。通过对这些问题的系统分析，项目团队将复杂的可持续概念转化为中小企业可以理解和应用的工具框架。

The Sustainability Toolkit for SMEs was developed as part of Columbia University’s Sustainability Management (SUMA) Capstone project and was further strengthened through SEE’s extensive, long-standing engagement with a diverse range of enterprises. Its development draws on systematic literature reviews, analyses of relevant policies and standards, and in-depth interviews with SME leaders to identify practical priorities and opportunities in sustainability implementation.

The research process examined SME practices across environmental, social, and governance dimensions, with particular attention to energy and resource use, carbon emissions management, supply chain engagement, employee health and safety, and foundational governance and regulatory alignment. These insights enabled the project team to translate complex sustainability concepts into an accessible and SME-relevant toolkit framework.

不同于以往偏重概念框架或报告披露要求的研究成果，《中小型企业（SMEs）可持续应用工具手册》以“可操作性”为核心设计原则，围绕中小企业的日常经营决策和管理流程展开。工具手册通过模块化结构，引导企业逐步识别自身在可持续发展中的关键议题，并制定符合自身发展阶段的行动路径。工具手册覆盖的核心内容包括但不限于：

• 能源使用与能效提升

• 资源利用与废弃物管理

• 温室气体排放与基础碳管理

• 可持续采购与供应链协作

• 员工健康、安全与人力资源管理

• 基础ESG治理与合规要求

通过清晰的问题引导、实践示例和行动建议，工具手册帮助中小企业将可持续理念嵌入生产运营、管理决策和长期战略之中。

Unlike conventional sustainability frameworks that remain largely conceptual or compliance-oriented, the Sustainability Toolkit for SMEs places practicality at its core. It is structured around the everyday management and decision-making processes of SMEs, guiding enterprises to identify their most relevant sustainability priorities and develop action pathways aligned with their stage of growth.

Key topics covered in the toolkit include, but are not limited to:

• Energy use and efficiency improvement

• Resource management and waste reduction

• Greenhouse gas emissions and basic carbon management

• Sustainable procurement and supply chain collaboration

• Employee health, safety, and human resource practices

• Foundational ESG governance and regulatory compliance

Through guided questions, practical examples, and actionable recommendations, the toolkit supports SMEs in embedding sustainability into daily operations, management systems, and long-term planning.

作为哥伦比亚大学可持续发展管理学院与阿拉善SEE生态协会联合打造的成果，该工具手册体现了学术研究与企业实践之间的深度协同。哥伦比亚大学为工具手册提供系统性的分析框架、研究方法与国际视角，而阿拉善SEE生态协会则依托其广泛的企业网络和一线实践经验，确保工具内容具备高度现实适用性。

通过该工具手册，阿拉善SEE生态协会将进一步强化其在中小企业可持续发展领域的支持平台作用，推动知识共享、能力建设和经验交流，帮助更多企业从“知道重要”迈向“真正行动”。

As a joint product of Columbia University’s Sustainability Management Program and the Society of Entrepreneurs & Ecology, the toolkit reflects a close integration of academic rigor and enterprise practice. Columbia University contributes analytical frameworks, research methodologies, and an international perspective, while SEE ensures strong real-world applicability through its extensive enterprise network and hands-on experience.

The toolkit further strengthens SEE’s role as a platform for knowledge sharing, capacity building, and peer learning, supporting SMEs as they move from recognizing the importance of sustainability to taking meaningful action.

中小型企业（SMEs）可持续应用工具手册的正式发布，标志着面向中小企业的可持续发展支持体系建设迈出了关键一步。未来，项目团队期待该工具手册在更广泛的企业群体中持续应用和迭代，结合企业反馈不断完善其内容与形式。

通过持续的能力建设、实践反馈和跨界协作，中小企业有望在实现自身高质量发展的同时，更有效地应对环境与社会挑战，为中国乃至全球的绿色转型与可持续发展贡献坚实力量。

The official release of the Sustainability Toolkit for SMEs marks an important step in strengthening sustainability support systems for small and medium-sized enterprises. Looking ahead, the project team hopes the toolkit will be widely adopted and continuously refined based on enterprise feedback.

Through ongoing capacity building, practical learning, and cross-sector collaboration, SMEs can enhance their own long-term competitiveness while contributing meaningfully to environmental and social sustainability and the broader green transition.

《中小型企业（SMEs）可持续应用工具手册》的编制与发布，得到了多方机构与企业的宝贵支持与实践贡献，为工具手册内容的现实适用性和实践导向提供了重要支撑。项目团队在此对以下机构和企业表示诚挚感谢：

The development and release of the Sustainability Toolkit for Small and Medium-Sized Enterprises (SMEs) benefited from the generous support and practical insights of a wide range of organizations and enterprises. The project team would like to express sincere appreciation to the following partners:

阿拉善SEE生态协会

北京市企业家环保基金会

蔚来用户公益基金会

商业自然联盟（Business for Nature）

安恒环境科技（北京）股份有限公司

北京抱朴再生环保科技有限公司

北京天创盛世数码科技有限公司

成都岸宝科技集团有限公司

合众环境（北京）股份有限公司

乾通环境科技（苏州）有限公司

绿普惠碳中和促进中心

迈瓴咨询有限公司

PADI 中国

上海振友石油化工销售有限公司

深圳明达资产管理有限公司

正谷（北京）农业发展有限公司

项目团队

本次报告由阿拉善SEE生态协会会员赵颂带领合作与指导，联动阿拉善SEE生态协会会员子女为代表的“公益二代”新生代力量共同完成。新生代成员在报告形成过程中贡献了宝贵的智慧与独特的青年视角，为研究注入了鲜活的创新思维，也生动展现了公益精神在代际之间的传承与融合，推动了可持续发展议题在实践与理论层面的深入探索。

支持人员

Jiaxing Xu

时尚与艺术领域可持续性管理方向青年学者

Tian Zhou

约翰霍普金斯大学数字与可持续发展方向青年学者

Angelina Ye

普林斯顿大学环境科学方向青年学者

Eric He

威廉姆斯学院青年学者

Helen Liu

帕森斯设计学院青年学者

Yanyida Zhang

MBA（市场营销方向）青年学者