
Course Description
The Bridge Course on Sustainability Reporting for SMEs is a free, self-paced, online learning program developed by the Global Reporting Initiative (GRI) in partnership with SM Investments Corporation (SMIC). The course provides foundational knowledge on sustainability and sustainability reporting tailored to the realities of Filipino MSMEs and SMEs operating in domestic and international supply chains. Through short, engaging video modules and guided learning materials, participants gain an understanding of how environmental, social, and governance (ESG) practices can strengthen business resilience, improve access to finance, and meet buyer and regulatory requirements. The course serves as an entry point into more advanced sustainability training, including GRI’s ASEAN SME programs and national initiatives such as Project SPARK.
Course Topics
- Introduction to Sustainability and ESG for SMEs
- Business Case for Sustainability
- Fundamentals of Sustainability Reporting
- Introduction to GRI and National SME Reporting Tools (e.g., DTI SPARK Template)
- Pathways to Advanced Learning (GRI ASEAN SME Courses)
Learning Objectives
- Define sustainability and ESG concepts and relate them to daily SME business operations.
- Explain the business value of sustainability, including access to finance, buyers, and regulatory readiness.
- Understand the purpose and structure of sustainability reporting, particularly for SMEs and start-ups.
- Identify practical tools and templates for beginning sustainability disclosures (e.g., national SME templates and GRI resources).
- Determine next steps for deeper learning, including enrollment in GRI Academy’s ASEAN SME sustainability courses.
