The SME GN, produced by JC3 SC1 CCPT Implementation Group (CCPT IG) in collaboration with JC3 SME Focus Group aims to assist financial institutions (FIs) in supporting SMEs to assess impact to climate and environment as well as measures undertaken to remediate the negative impact. The SME GN follows the prior publication of CCPT supplementary documents, primarily the Due Diligence Questionnaire (DDQ) for assessment of GP3 and GP4, as part of efforts to standardise CCPT classification across FIs.

Recognising the challenges faced by SMEs in understanding impact of business on climate and environment as well as identifying appropriate remedial measures, the GN was tailored to provide useful examples, tools and resources relevant to six (6) identified priority sectors (i.e., Agriculture, Construction, Energy, Manufacturing, Transportation and Waste Management). FIs and SMEs are highly encouraged to refer to the GN to facilitate implementation of the DDQ. Moving forward, the DDQ, GN and other CCPT supplementary documents may be updated as an iterative process to provide further guidance (where needed) for CCPT implementation.