Sustainability is now part of everyday business conversations. Customers are asking questions, suppliers want information, and more SMEs are keen to talk about the positive actions they are taking.
But with greater attention comes greater scrutiny.
Many SMEs are unsure how far they can go when communicating their environmental progress. They may have reduced energy use, started measuring emissions, improved packaging, or introduced new waste processes, but they are often less confident about how to describe those actions publicly.
This creates a valuable opportunity for accountants.
By helping clients make sustainability claims that are clear, specific, and backed by evidence, accountants can reduce greenwashing risk while helping SMEs communicate progress with more confidence.
Why sustainability claims are under scrutiny
Environmental claims are being examined more closely than ever. Customers are asking more detailed questions, competitors are more likely to challenge vague statements, and regulators expect businesses to explain and evidence the claims they make.
For most SMEs, the risk is not deliberate greenwashing. It usually happens because a business is enthusiastic about the improvements it is making and wants to talk about them quickly.
A company may have started measuring its carbon emissions, introduced energy-saving measures, reduced waste, or switched to a lower-impact supplier. Naturally, it wants customers to know about that progress.
The problem comes when those actions are translated into broad claims such as “sustainable”, “eco-friendly”, “green”, or “carbon neutral” without explaining exactly what the claim relates to, what has been measured, and what evidence supports it.
Some businesses are now doing the opposite and avoiding sustainability communication altogether because they are worried about getting it wrong. This is often referred to as green hushing.
Neither approach is ideal.
The goal is not to avoid sustainability communication completely, and it is not to make claims that go beyond the evidence. The goal is to communicate progress honestly, clearly, and in a way that can be supported.
What makes a sustainability claim credible?
A credible sustainability claim is specific, proportionate, and backed by evidence.
That means the business should be able to explain:
- what is being claimed
- what part of the business, product, service, or activity the claim relates to
- what has been measured
- what evidence supports the claim
- what assumptions or limitations apply
- when the information was last reviewed
For example, there is a big difference between saying:
“We are a sustainable business.”
And saying:
“We have measured our Scope 1 and Scope 2 emissions for the 2025 financial year and have introduced a reduction plan focused on energy use, travel, and supplier engagement.”
The second claim is stronger because it is more specific. It tells the reader what has been measured, the period it relates to, and what action is being taken.
That does not mean every SME needs perfect data before saying anything. Smaller businesses are often at the beginning of their sustainability journey. What matters is that the wording accurately reflects the evidence available.
Why evidence matters
The simplest way to reduce greenwashing risk is to make sure every sustainability claim can be linked to something tangible.
That could include emissions calculations, energy bills, waste records, supplier information, packaging specifications, policies, reduction plans, accreditation documents, or training records.
If a business claims to have reduced emissions, it should be able to explain what has been measured, which methodology was used, and what period is being compared.
If it claims that packaging is recyclable, it should understand what part of the packaging is recyclable, under what conditions, and whether the claim applies in practice for the customer.
Transparency is one of the strongest ways to build trust. Customers and stakeholders generally understand that sustainability is a journey, especially for SMEs. They are more likely to trust a business that communicates honestly about progress and limitations than one that relies on broad, unsupported claims.
Credibility ultimately comes down to one simple question:
How do you know?
If the business can answer that clearly, the claim is usually on stronger ground.
Where accreditations fit
Accreditations and certifications can support sustainability claims, but they should not be treated as a shortcut.
Their real value lies in helping businesses structure their activity, improve transparency, and provide external recognition of progress. They work best when they reinforce what a business is already doing, rather than being used to validate claims that are not yet supported by evidence.
A few common options include:
ESGmark
A structured certification designed to help organisations demonstrate responsible business practice across environmental, social, and governance areas.
B Corp
A widely recognised certification that assesses a business across governance, workers, community, environment, and customers.
Carbon Literacy
A practical starting point for helping teams understand the carbon impact of everyday decisions and build confidence before making claims.
ISO 14001
An internationally recognised standard for environmental management systems, useful for businesses that need structured processes and consistent environmental data.
The right option depends on the client’s goals, resources, current level of sustainability activity, and the type of evidence they need to provide.
How accountants can help
Accountants are well-positioned to help clients interpret sustainability claims and accreditations.
They do not need to become marketing specialists or full sustainability consultants. Instead, they can apply the same professional judgement, evidence-checking, and sense-checking approach they already use with financial information.
When reviewing a client’s sustainability claim, the questions are often straightforward:
- What exactly is being claimed?
- What evidence supports the claim?
- Is the claim specific enough?
- Is the evidence up to date?
- Does the wording reflect the level of certainty behind the data?
- Would someone outside the business understand what is being said?
These questions can make a significant difference.
They help clients move away from vague statements and unsupported assumptions, and towards communication that is clearer, more defensible, and better aligned with the evidence available.
As sustainability becomes more important in commercial relationships, accountants have an opportunity to play a valuable advisory role. The businesses that navigate this successfully will not necessarily be the ones making the boldest claims. They will be the ones that can explain their progress clearly, communicate honestly, and show that what they say is grounded in evidence.
What should SMEs do next?
For most SMEs, the next step is not to make bigger sustainability claims or immediately pursue an accreditation.
The priority is to understand what evidence already exists, identify any gaps, and make sure current communication accurately reflects what can be demonstrated.
That might include reviewing website copy, checking customer-facing sustainability statements, gathering emissions or energy data, or comparing accreditation options.
For accountants, this presents a clear advisory opportunity. You can help clients sense-check claims, reduce greenwashing risk, and identify practical next steps based on the evidence available.
How Sustainability Suite supports accountants
Sustainability Suite members have access to practical tools and expert support designed to help accountants advise clients with more confidence.
This includes:
Accreditations Comparison Guide
A comparison of ESGmark, B Corp, Carbon Literate Organisation, and ISO 14001, including what each involves, who it suits, and what it signals.
Accreditation Readiness Self-Assessment
A short questionnaire to help SMEs identify whether an accreditation is right for them and which option best fits their business.
Greenwashing Risk Scorecard
A practical tool to assess claim risk across specificity, evidence, currency, scope, and consistency.
Members are also entitled to a complimentary consultation with ESGmark consultants and greenwashing specialists, providing access to independent expertise on accreditation options and how to make sustainability claims that are credible, defensible, and backed by evidence.
If your firm wants to help SME clients communicate sustainability progress with more confidence, Sustainability Suite gives you the tools, training, and expert support to turn these conversations into practical advisory work.