Unit 6 gives micro-SMEs a step-by-step method to assess where they are, set clear sustainability targets, and manage progress over time. It focuses on practical planning, indicators, reporting, and simple governance so actions stick. Unit 6 Assessment and Planning
What this unit covers
- Why assessment and planning matter — a structured way to move from good intentions to measurable results. Unit 6 Assessment and Planning
- What a Sustainability Plan is — a roadmap of clear, measurable, realistic targets aligned with the SDGs, engaging staff, customers, suppliers, and investors. Unit 6 Assessment and Planning
- Legal and reporting context — what micro-SMEs need to know about upcoming disclosure rules. Unit 6 Assessment and Planning
- How to build the plan — diagnosis, goals, action plans, indicators, communication, implementation, and monitoring. Unit 6 Assessment and Planning
- Standards, labels, and support — a quick view of certifications and initiatives relevant to small firms. Unit 6 Assessment and Planning
- Case study & assessment — a real-world example and a short quiz with answers. Unit 6 Assessment and Planning
Objectives and learning outcomes
By the end of Unit 6, learners will:
- Understand why management commitment and a prior self-diagnosis are essential. Unit 6 Assessment and Planning
- Know how to set targets, choose KPIs, and monitor progress. Unit 6 Assessment and Planning
- Recognise the role of stakeholders and how to involve them effectively. Unit 6 Assessment and Planning
- Be able to design and maintain a Sustainability Plan suitable for a micro-SME. Unit 6 Assessment and Planning
Key ideas in plain terms
1) What is a Sustainability Plan?
A simple, working document that sets clear, measurable, realistic targets for environmental, social, and governance performance, aligned with the SDGs. Firms that adopt such plans often report better environmental performance, higher employee satisfaction, and improved customer satisfaction. Unit 6 Assessment and Planning
2) Legal and reporting obligations (at a glance)
Unit 6 flags that sustainability reporting will become mandatory for micro-enterprises from 2027, with an opt-out until 1 January 2028. Reports must be externally verified and delivered in a standard electronic format. (CSRD reference in the unit.) Unit 6 Assessment and Planning
3) Why planning pays
Benefits include a stronger brand, lower operating costs, and better access to public funds and tenders—particularly for energy and eco-efficiency investments. Unit 6 Assessment and Planning
Step-by-step: how to build your Sustainability Plan
Step 1 — Initial diagnosis
Assess risks, current practices, and opportunities. Keep it short and honest. Unit 6 Assessment and Planning
Step 2 — Define objectives and action plans
Write specific, measurable objectives with a maximum deadline. For each action list: responsible, resources, timeline, indicator, and monitoring frequency. Unit 6 Assessment and Planning
Step 3 — Communicate the plan
Engage employees, suppliers, customers, and investors so they know the goals and their role. Unit 6 Assessment and Planning
Step 4 — Choose indicators (KPIs)
Set a starting value and a target value for each KPI with a clear timeframe. Use a short list that fits your business. Unit 6 Assessment and Planning
Step 5 — Implement
Embed actions into day-to-day management. Keep instructions simple and visible. Unit 6 Assessment and Planning
Step 6 — Monitor and evaluate
Use a dashboard to track progress by objective, and flag deviations early so you can adjust. Unit 6 Assessment and Planning
Example indicators you can use
- Environmental: direct and indirect GHG emissions; % recycled inputs; % packaging recovered; use of hazardous substances; resource and raw-material use. Unit 6 Assessment and Planning
- Social: staff opinion measures; number of employees in social projects; diversity and working-conditions metrics (e.g., contracts, turnover, days worked). Unit 6 Assessment and Planning
- Financial/governance: balance sheet health, risk management, budgeting, and relevant policy compliance. Unit 6 Assessment and Planning
Standards, labels, and support (for small firms)
- Commitment-style initiatives: UN Global Compact (10 principles & SDGs), OECD/ILO guidance (more for larger firms, but useful). Pros: easy to join; Cons: limited recognition without verification. Unit 6 Assessment and Planning
- Certifiable systems (independent audit): SGE 21, IQNet SR 10, AA1000, B Corp — for overall management. Unit 6 Assessment and Planning
- Product/field-specific standards and labels:
- EU Ecolabel and ISO Type I/II/III labels.
- FSC (responsible forestry) and Fairtrade (ethical sourcing).
- Environmental Technology Verification (ETV) for innovative eco-tech. Unit 6 Assessment and Planning
Pick what matches your size, sector, and customers; keep admin light. Unit 6 Assessment and Planning
Case snapshot: Volcán Studio (architecture & design)
This Canaries-based practice integrates sustainability and accessibility into design, uses programmes such as “Aje Verde”, and contributes to initiatives like “Canarias Arquitectura Sostenible” to share learning adapted to local needs. The message: align methods and labels with real-world context and future regulation. Unit 6 Assessment and Planning
Quick assessment (sample from the unit)
- Q: What best defines a Sustainability Plan?
A: A guide of clear, measurable, realistic objectives aligned with SDG 2030. - Q: Who should the plan involve?
A: All employees, managers, customers, suppliers, and investors. - Q: When do micro-enterprises face mandatory reporting?
A: From 2027, with an opt-out until 1 January 2028. - Q: How should reports be delivered?
A: Externally verified, in a standard electronic format. - Q: What is essential for monitoring?
A: Periodic evaluation plus a KPI scorecard tracking progress by objective. Unit 6 Assessment and Planning
How to use Unit 6 in your business or classroom
- 60–90 minute workshop: run a quick self-diagnosis and set two objectives. Unit 6 Assessment and Planning
- One-page action plan: owner, timeline, KPI, and review rhythm for each action. Unit 6 Assessment and Planning
- Monthly dashboard: update a short KPI set; note deviations and fixes. Unit 6 Assessment and Planning
- Quarterly stakeholder update: share simple results and next steps.