Considering that SMEs often face resource constraints such as manpower and financial budgets, it's crucial to prioritize based on practical necessities. For instance, if your customers or investors seek comprehensive reports covering environmental, social, and governance (ESG) domains, aligning with GRI could be advantageous.

Conversely, if stakeholders prioritise climate-related risks and opportunities, initiating with a TCFD-aligned report might be prudent. Subsequently, gradual enhancements can align with ISSB standards.

Be it a SME or a large multinational, climate change affects all businesses. Begin your planning, regardless of the chosen reporting framework, is essential.