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1、ACCAThinkAheadSMES:BUSINESSCha1.1.engesaSTRATEGICINNOOPPORTUNITIESAboutACCAWeareACCA(theAssociationofCharteredCertifiedAccountants),ag1.oba1.1.yrecognisedprofessiona1.accountancybodyprovidingqua1.ificationsandadvancingstandardsinaccountancywor1.dwide.Foundedin1904toWdenaccesstothaccountancyprofessio
2、n.wbvg1.ongchampk11Gdinc1.usionandtodayProU向supporta*versecommunityofoveoki11gqua1.ifications,continuous1.earningandInSighisarerespectedandva1.uedBemp1.oyersineverysectorTheyquipinviduateNththebusinessandfinanceexpertisea11dethca1.judgmenttoCfeaI电protect,andrepnoACCAContactSIM9tMJ80gIoba1.CQmkrPenTM
3、fSiioCtorepra.SKwa6frnm.or0mehe(Xhfiri18fuwQtdocu*mSMES:BUSINESSCHA1.1.ENGESANDSTRATEGICINNOVATIONOPPORTUNITIESThisreportconsidersthecha1.1.engesfacedbysma三andmedium-sizedenterprises(SMEs)in2023ThetidngsarederivedfromasurveyofACCAmembersinSMESanddiscussionswithSma1.andmedium-sizedaccou11.Throughthem
4、assivesupportofIheIfprofessiona1.membersandatf*ates,theseg1.oba1.partnerassooabonshe1.pedshapethisworkwiththoirexperienceandindustryknow1.edge.ContentsExecutivesummary5Opportunitiesforsma1.1.andmediumsizedpracticestoaugmenttheirro1.eastrustedadvisors6Introduction91. SMEcha1.1.enges101.1 Thecostcha1.
5、1.engefacingSMEsintheg1.oba1.economy111.2 Ta1.entcha1.1.engesinSMEs161.3 Sma1.1.business,regu1.ationandtheESGreportingagenda222. SMEopportunityandinnovation262.1 Innovationa1.theheartofstrategy-un1.ockingsma1.1.businessva1.ue263. SMPsasthetrustedadvisors323.1 Acce1.eratethin(rodctiofdigita1.technoto
6、gis323.2 investinginta1.entandassessingneworganisationa1.structures333.3 Deve1.opstrategicbusinessesservices343.4 Strategicpartnerships353.5 1.eadingthesustainabi1.ityagenda36Appendix&References37ESGExecutivesummary1. SMECha1.1.engesItisdearfromourana1.ysisthatSMEsin2023havebeengrapp1.ingwithaspectr
7、umofcha1.1.enges,aref1.ectionotthesignificantissuespresentedbytheg1.oba1.economyoverthe1.ast18months.UnSUrPnSingtyinf1.ationisakeyissue,with58%otrespondentsidentifyinghigherstsasthemostpressingconcern.Ta1.entasa1.waysisamajornskirati.Withrecruitmentofnewep4oyeesemergingasakeyissueduring2023and1.inke
8、dtoIhtSski1.1.sdeve1.opment.Theseissuesnatura1.1.yhaveanimpactonthcapabi1.ityofSMEstodriveinnovation.Costpressuresandtheg1.oba1.economy-adetai1.edexaminationofcostpressuresrevea1.ssignificantincreasesacrossvarioussectors.Uti1.itypricessurgedbyover20%for25%ofthesurveyedbusinesses,wdeforanadditiona1.2
9、7%ofrespondentsthepricehikesrangedfrom11%to20%.Simiartrendswereobservedinsupp1.iesofmateria1.sandotherinputs,with19%ofSMEshitbyincreasesofover20%,and26%Suffenngincreasesbwee11%and20%.Tbe1.eve1.ofcostcha1.1.engesfacedbySMEsintheirday-to-dayoperationsisc1.earand.formany,unprecedented.Workforceandta1.e
10、ntinSME-thworkforce1.andscapeforSMEsunderwentsignificantshiftsinQI,2023overtheprevious12months,Mh31%drespondentsreportingInaeaSedobvacanciesforprofessiona1.workers.Theab1.itytofi1.1.thesevacanciesvariedacrossoccupations,with14%uaWetofindSUiIab*ecandidatesforc1.erica1.workers,technicians,andservicean
11、dsa1.esvxkers.Thaccountancysectorcontinuestograpp1.ewithrecruitmentandretentioncha1.1.engesg1.oba1.1.y,asa1.soevidencedbyourGgCWTa他t7c由202Bsurvey.SMEsandtheESGagenda-theimportanceofsustainabi1.ityforsma1.1.businessescannotbeoverstated.EmbracingSustainaWepracticesSnotmere1.yanethica1.choicebutastrate
12、gicimperativethatyieWsmu1.tifacetedbenefits.Sustainabi1.rtyreportinghasgainedprominence,witha1.rost50%o1SMEsbeingrequestedtoPrOVdeenvironmenta1.SOoa1.andgovernance(ESG)information.However,thereportrevea1.sadisconnectionbetweentheinformationrequiredandtheabi1.ityto9e0ratcit.asIcwcrthan45%receivetechnica1.assistanceinCOieCtingESGinformationandconcernswereraisedabouttheperceivedhighcostsassociatedw1.hESGreporting.Sustainab1.otransformationandsu
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