In this report CIMA, the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) spoke to SMEs to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line. There are many ways to interpret the term sustainability, but whether it means environmental performance, corporate citizenship, longterm business perspectives or all three, it is a growing priority for businesses of all sizes. We spoke to many small and medium-sized enterprises (SMEs) to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line. (PDF 502KB)