The purpose of this Guide is to foster the integration of environmental sustainability principles into successful SME business
activities. In some cases, this means that an existing SME may adopt a “green strategy” incorporating new environmental
sustainability goals and actions into its business actions. In other cases, it means that new enterprises may be
started that specifi cally target the provision of a “green” product or service.
The primary audience for the Guide is SME decision-makers. The Guide should also be used by public sector decisionmakers
and offi cials who wish to stimulate the development of green SMEs, and by agencies that are engaged in business