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Field Note 01 · 10 July 2026

Pressure Visible. Structure Missing.

A procurement form often looks like admin. It is usually a mirror.

Pressure Visible. Structure Missing. Field Note by Sam Howard.

A procurement form lands in someone’s inbox. At first glance, it looks ordinary enough: a request for carbon data, supplier policies, environmental commitments, evidence, perhaps a target, perhaps a plan. Nobody panics at first. It looks like admin.

Then the questions begin. Who owns this? Where is the information? Have we answered this before? Is this a finance thing, an operations thing, a marketing thing, or something the founder needs to deal with?

That is usually the moment the real problem appears. The form arrived as sustainability. The problem is structure.

For a long time, sustainability sat on the edge of the business. A values page. A paragraph in a proposal. A nice sentence about caring. Maybe a policy saved somewhere nobody opened.

That is changing. Not because every small business is suddenly being regulated like a listed company. That would be too neat, and not quite true. The pressure is often indirect. It comes through customers, tenders, investors, banks, larger companies asking smaller suppliers for information, and procurement teams trying to understand who they are buying from.

The pressure is not always legal. Often, it is commercial.

The European Commission has recommended a voluntary sustainability reporting standard for SMEs. One reason is simple: smaller businesses are being asked for sustainability information by larger companies and financial institutions that are themselves subject to reporting requirements. The aim is to make those requests more consistent and less burdensome.1

That tells us something useful. The problem is real enough that people are trying to tidy it up.

In the UK, the same pattern is visible in public procurement. Carbon Reduction Plans are now part of major central government procurement. Suppliers may need to show a net zero commitment and provide emissions information.2 The Social Value Model also asks suppliers to make specific, measurable and time-bound commitments. Not vague statements. Not “we care about communities”. Actual commitments linked to the contract.3

That matters because procurement does not usually ask: “Are you a good company?” It asks: “Can you prove this?”

And that is a very different question.

Most growing businesses are not ignoring sustainability. They are just not set up for it. A survey by Sage, ICC and PwC found that 83% of SMEs said sustainability was important to them, but only 8% were measuring and reporting their impact.4

That gap is not hypocrisy. It is a systems gap. People care. The business has not caught up.

The British Business Bank found something similar. Most smaller businesses had taken at least one action to reduce emissions, but 76% had not yet put a decarbonisation strategy in place.5 Again, that is the pattern. Activity exists. Structure does not.

A business switches suppliers, reduces packaging, talks about waste, moves to renewable energy, answers a customer question, adds a policy, changes a process. Each thing may be useful. But if nobody connects them, the work stays scattered. Then the next request arrives, and the business starts again from memory.

This is where procurement becomes interesting. It does not create the confusion. It exposes it.

A supplier questionnaire is a strange mirror. It shows the business what it has not organised yet. The carbon data might be in finance. The supplier details might be in operations. The commitments might be in a proposal. The wording might be on the website. The founder might know the story. But nobody owns the whole answer.

So the business scrambles. Not because people are lazy. Because the responsibility sits nowhere. And when responsibility sits nowhere, it usually lands back on the founder.

The founder becomes the sustainability department by accident. They answer the awkward questions. They approve the wording. They chase the numbers. They soften the claims. They decide what can be said. They carry the uncertainty.

This is one of the quieter pressures inside small and growing businesses. Not the dramatic kind. The irritating kind. The kind that turns up as: “Can you just look at this before it goes out?” Again and again.

There is another problem. The market has not made this easy.

The OECD has pointed out that the number of sustainability measurement tools and reporting solutions has become a problem in itself. One review identified more than 270 carbon reporting solutions for SMEs.6

That is absurd, but also completely predictable. A business gets asked for data. It searches for help. It finds tools, frameworks, dashboards, calculators, guides and opinions. Then the original question remains: what do we actually need to do first?

This is where many businesses get stuck. Not at belief. At sequence.

The first move is not usually a report, a campaign, a glossy sustainability page or a new promise. The first move is internal. Decide who owns the response. Find the information. Put it in one place. Check what has already been said. Separate facts from intentions. Decide what matters most. Then build from there.

That sounds basic because it is basic. But basic is often what is missing.

A lot of sustainability work fails because businesses try to communicate before they can coordinate. Marketing gets ahead of operations. Statements get ahead of evidence. Commitments get ahead of ownership. Then everyone becomes nervous, because the business has said things it cannot easily prove.

That is when sustainability starts to feel dangerous. Not because the work is wrong, but because the structure is weak.

There is a better way to look at it. Do not start by asking, “What should we say?” Start by asking, “What do we know?” Then ask, “Where is the evidence?” Then, “Who owns this?” Then, “What can we improve next?” Only then should the business decide what to communicate.

This order matters. Measure. Prioritise. Set targets. Take action. Communicate. Not because frameworks are exciting. They are not. But because sequence prevents chaos.

This will not apply equally to every business. A local business selling directly to consumers may not feel this pressure strongly yet. A founder selling into large companies probably will. A construction supplier probably will. A product brand with a supply chain probably will. A design studio working with corporate clients probably will. A business raising money probably will. A company entering public tenders definitely will.

The more exposed the business is to customers, procurement, finance or supply chains, the sooner the questions arrive. And the questions are getting more structured.

CDP says more than 270 major buyers requested environmental data from around 45,000 suppliers through its supply chain programme in 2025.7 That is not a mood. That is a mechanism. Large organisations are asking smaller organisations for better information. The question is whether the smaller organisation has a way to answer.

This is where I think the conversation needs to become more practical.

Small businesses are often told they need to “start their sustainability journey”. I have never liked that phrase. It sounds too soft for what is actually happening.

This is not a journey. It is a business response.

A customer asks. A tender asks. A bank asks. A buyer asks. A partner asks. The business either has a clear answer, or it does not.

That is the point. Not perfection. Not virtue. Not a 70-page report. A clear answer, supported by enough evidence to be credible.

So the useful question is not, “Are we sustainable?” It is, “Are we ready to respond?”

That means knowing your main impacts, knowing which issues matter most to the business, having basic data in one place, knowing what you can honestly claim, knowing what you are improving, and knowing who owns the next step.

If the answer is no, the business does not need to feel ashamed. It just needs to stop pretending the work sits somewhere else.

The next time a customer asks for your carbon data, a supplier policy or evidence to support a tender, resist the temptation to treat it as another administrative task. It is feedback.

It is showing you where the business relies on memory instead of systems, where ownership is unclear, and where information lives in too many places.

Those requests are not interruptions. They are signals. They tell you where the business needs to become stronger.

The pressure is already there.

The question is whether the business is organised to respond.

Source notes

  1. European Commission - Voluntary sustainability reporting standard for SMEs, designed to help SMEs respond to sustainability information requests from larger companies and financial institutions.
  2. GOV.UK - Procurement Policy Note 006 on Carbon Reduction Plans in major central government contracts.
  3. GOV.UK - PPN 002 Social Value Model, including specific, measurable and time-bound commitments in tender responses.
  4. Sage / ICC / PwC - Survey of more than 16,000 SMEs: 83% say sustainability is important; only 8% report on their impact.
  5. British Business Bank - 76% of smaller businesses have not implemented a decarbonisation strategy, though 94% have taken at least one action to reduce emissions.
  6. OECD / G20 Sustainable Finance Working Group - Research on sustainability reporting for SMEs and the complexity created by multiple reporting tools.
  7. CDP - 2025 disclosure data: more than 270 major buyers requested environmental data from around 45,000 suppliers through CDP’s Supply Chain programme.
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