Key findings
- Between 25% and 34% of organisations in every size band have a public net zero target.
- 54% of organisations with fewer than 250 employees have no climate governance at all, against 12% of those with 20,000 or more.
- 5% of the smallest measure Scope 3 comprehensively, against 28% of the largest.
Do small businesses have net zero targets?
About as often as large ones. Three in ten organisations with fewer than 250 employees (30%) have a public net zero target. Among those with 20,000 or more, it is 34%. The bands in between range from 25% to 33%.
Commitment is close to flat across size.
A public net zero target is as common in small organisations as large ones
Has a public net zero target, by number of employees globally
View data
| Group | % |
|---|---|
| Under 250* | 30% |
| 250 to 999 | 25% |
| 1,000 to 4,999 | 33% |
| 5,000 to 19,999 | 29% |
| 20,000+ | 34% |
Where does size make a difference?
In what sits behind the target. More than half of the smallest organisations (54%) have no climate governance structure at all. That falls at every step up in size: 41%, 34%, 20% and 12%.
Scope 3 measurement runs the other way. 5% of the smallest measure it comprehensively, rising to 9%, 13%, 15% and 28%.
The smallest organisations are almost five times as likely to have no governance, and about a fifth as likely to measure Scope 3.
Capability rises with size. Commitment doesn’t
By number of employees globally
- No climate governance at all
- Measures Scope 3 comprehensively
View data
| Employees globally | No climate governance at all | Measures Scope 3 comprehensively |
|---|---|---|
| Under 250 | 54% | 5% |
| 250 to 999 | 41% | 9% |
| 1,000 to 4,999 | 34% | 13% |
| 5,000 to 19,999 | 20% | 15% |
| 20,000+ | 12% | 28% |
What this means
Small companies aren't less willing. They're less equipped.
That matters for anyone who relies on smaller suppliers to hit a Scope 3 target. Asking a 200-person supplier for emissions data assumes a governance structure that more than half of them don't have. The request will be answered late, badly or not at all, and the reason will be capacity.
Three practical implications:
- Large buyers: supplier requirements need to come with templates, tools or funding. A questionnaire alone moves the burden without building the capability.
- Policy-makers: disclosure thresholds based on size are tracking the right variable. Support for those below the threshold is the missing piece.
- Smaller businesses: a public target with no governance is the profile of a Declarer. The target is the easy part.
Frequently asked questions
Do small businesses have net zero targets?
About as often as large ones. 30% of organisations with fewer than 250 employees have a public net zero target, against 34% of those with 20,000 or more, according to The Reality Department.
Does company size affect climate governance?
Yes. 54% of organisations with fewer than 250 employees have no climate governance at all, compared with 12% of those with 20,000 or more.
How many companies measure Scope 3 emissions comprehensively?
It ranges from 5% of organisations with fewer than 250 employees to 28% of those with 20,000 or more.
Methodology
The Reality Department surveyed 500 sustainability decision-makers: 250 in the United States and 250 in the United Kingdom. Fieldwork: August 2026. Size bands are based on employees globally: under 250 (43), 250 to 999 (99), 1,000 to 4,999 (141), 5,000 to 19,999 (123), 20,000+ (94).
Related: The four types of company on climate
Need to understand your supply chain's readiness? Work with us.