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在全球氣候變化加劇、資源與環(huán)境約束趨緊以及環(huán)境與ESG監(jiān)管持續(xù)強化的背景下，可持續(xù)發(fā)展正逐步從企業(yè)發(fā)展的“附加選項”轉(zhuǎn)變?yōu)橛绊戦L期競爭力和經(jīng)營韌性的關(guān)鍵因素。中小型企業(yè)（SMEs）作為中國經(jīng)濟體系中的主體力量，在就業(yè)創(chuàng)造、技術(shù)創(chuàng)新和供應(yīng)鏈穩(wěn)定中發(fā)揮著不可替代的作用。然而，受制于資源有限、能力不足和信息不對稱等現(xiàn)實條件，中小企業(yè)在將可持續(xù)理念轉(zhuǎn)化為可執(zhí)行、可衡量的行動方面仍面臨顯著挑戰(zhàn)。

在此背景下，哥倫比亞大學(xué)可持續(xù)發(fā)展管理學(xué)院（School of Professional Studies, Sustainability Management Program）與阿拉善SEE生態(tài)協(xié)會開展深度合作，聯(lián)合完成并正式發(fā)布《中小型企業(yè)（SMEs）可持續(xù)應(yīng)用工具手冊》。該工具手冊定位為一項面向?qū)嵺`的行動型工具，旨在為中小企業(yè)提供清晰路徑，幫助其在真實商業(yè)環(huán)境中，將可持續(xù)發(fā)展從理念轉(zhuǎn)化為可落地、可持續(xù)的經(jīng)營實踐。

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.

中小型企業(yè)（SMEs）可持續(xù)應(yīng)用工具手冊源自哥倫比亞大學(xué)可持續(xù)發(fā)展管理碩士（SUMA）項目的Capstone研究成果，并在開發(fā)過程中深度融合了阿拉善SEE生態(tài)協(xié)會在推動企業(yè)可持續(xù)發(fā)展方面的長期實踐經(jīng)驗。工具手冊的開發(fā)基于系統(tǒng)性文獻綜述、國內(nèi)外政策與標(biāo)準(zhǔn)梳理，以及對中小企業(yè)管理者的深度訪談，全面識別企業(yè)在可持續(xù)發(fā)展推進過程中面臨的實際痛點。

研究重點覆蓋了中小企業(yè)在環(huán)境管理、社會責(zé)任和公司治理等多個維度的實踐現(xiàn)狀，特別關(guān)注企業(yè)在能源與資源使用、碳排放管理、供應(yīng)鏈協(xié)作、員工健康與安全、合規(guī)治理等方面的現(xiàn)實需求。通過對這些問題的系統(tǒng)分析，項目團隊將復(fù)雜的可持續(xù)概念轉(zhuǎn)化為中小企業(yè)可以理解和應(yīng)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報告披露要求的研究成果，《中小型企業(yè)（SMEs）可持續(xù)應(yīng)用工具手冊》以“可操作性”為核心設(shè)計原則，圍繞中小企業(yè)的日常經(jīng)營決策和管理流程展開。工具手冊通過模塊化結(jié)構(gòu)，引導(dǎo)企業(yè)逐步識別自身在可持續(xù)發(fā)展中的關(guān)鍵議題，并制定符合自身發(fā)展階段的行動路徑。工具手冊覆蓋的核心內(nèi)容包括但不限于：

? 能源使用與能效提升

? 資源利用與廢棄物管理

? 溫室氣體排放與基礎(chǔ)碳管理

? 可持續(xù)采購與供應(yīng)鏈協(xié)作

? 員工健康、安全與人力資源管理

? 基礎(chǔ)ESG治理與合規(guī)要求

通過清晰的問題引導(dǎo)、實踐示例和行動建議，工具手冊幫助中小企業(yè)將可持續(xù)理念嵌入生產(chǎn)運營、管理決策和長期戰(zhàn)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.

作為哥倫比亞大學(xué)可持續(xù)發(fā)展管理學(xué)院與阿拉善SEE生態(tài)協(xié)會聯(lián)合打造的成果，該工具手冊體現(xiàn)了學(xué)術(shù)研究與企業(yè)實踐之間的深度協(xié)同。哥倫比亞大學(xué)為工具手冊提供系統(tǒng)性的分析框架、研究方法與國際視角，而阿拉善SEE生態(tài)協(xié)會則依托其廣泛的企業(yè)網(wǎng)絡(luò)和一線實踐經(jīng)驗，確保工具內(nèi)容具備高度現(xiàn)實適用性。

通過該工具手冊，阿拉善SEE生態(tài)協(xié)會將進一步強化其在中小企業(yè)可持續(xù)發(fā)展領(lǐng)域的支持平臺作用，推動知識共享、能力建設(shè)和經(jīng)驗交流，幫助更多企業(yè)從“知道重要”邁向“真正行動”。

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.

中小型企業(yè)（SMEs）可持續(xù)應(yīng)用工具手冊的正式發(fā)布，標(biāo)志著面向中小企業(yè)的可持續(xù)發(fā)展支持體系建設(shè)邁出了關(guān)鍵一步。未來，項目團隊期待該工具手冊在更廣泛的企業(yè)群體中持續(xù)應(yīng)用和迭代，結(jié)合企業(yè)反饋不斷完善其內(nèi)容與形式。

通過持續(xù)的能力建設(shè)、實踐反饋和跨界協(xié)作，中小企業(yè)有望在實現(xiàn)自身高質(zhì)量發(fā)展的同時，更有效地應(yīng)對環(huán)境與社會挑戰(zhàn)，為中國乃至全球的綠色轉(zhuǎn)型與可持續(xù)發(fā)展貢獻堅實力量。

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.

《中小型企業(yè)（SMEs）可持續(xù)應(yīng)用工具手冊》的編制與發(fā)布，得到了多方機構(gòu)與企業(yè)的寶貴支持與實踐貢獻，為工具手冊內(nèi)容的現(xiàn)實適用性和實踐導(dǎo)向提供了重要支撐。項目團隊在此對以下機構(gòu)和企業(yè)表示誠摯感謝：

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生態(tài)協(xié)會

北京市企業(yè)家環(huán)?；饡?/p>

蔚來用戶公益基金會

商業(yè)自然聯(lián)盟（Business for Nature）

安恒環(huán)境科技（北京）股份有限公司

北京抱樸再生環(huán)保科技有限公司

北京天創(chuàng)盛世數(shù)碼科技有限公司

成都岸寶科技集團有限公司

合眾環(huán)境（北京）股份有限公司

乾通環(huán)境科技（蘇州）有限公司

綠普惠碳中和促進中心

邁瓴咨詢有限公司

PADI 中國

上海振友石油化工銷售有限公司

深圳明達資產(chǎn)管理有限公司

正谷（北京）農(nóng)業(yè)發(fā)展有限公司

項目團隊

本次報告由阿拉善SEE生態(tài)協(xié)會會員趙頌帶領(lǐng)合作與指導(dǎo)，聯(lián)動阿拉善SEE生態(tài)協(xié)會會員子女為代表的“公益二代”新生代力量共同完成。新生代成員在報告形成過程中貢獻了寶貴的智慧與獨特的青年視角，為研究注入了鮮活的創(chuàng)新思維，也生動展現(xiàn)了公益精神在代際之間的傳承與融合，推動了可持續(xù)發(fā)展議題在實踐與理論層面的深入探索。

支持人員

Jiaxing Xu

時尚與藝術(shù)領(lǐng)域可持續(xù)性管理方向青年學(xué)者

Tian Zhou

約翰霍普金斯大學(xué)數(shù)字與可持續(xù)發(fā)展方向青年學(xué)者

Angelina Ye

普林斯頓大學(xué)環(huán)境科學(xué)方向青年學(xué)者

Eric He

威廉姆斯學(xué)院青年學(xué)者

Helen Liu

帕森斯設(shè)計學(xué)院青年學(xué)者

Yanyida Zhang

MBA（市場營銷方向）青年學(xué)者