**3. Materials and Methods**

In addition to the literature we have already reviewed, the search terms 'Net Zero' and 'SMEs' were used jointly to search the titles and abstracts in three research databases, namely—Scopus, Business Source Complete (EBSCO) and Google Scholar. Scopus was chosen for its expansive multidisciplinary coverage, while Business Source Complete (EBSCO) and Google Scholar were used as supplementary databases for the opportunity to offer a cross-mapping or triangulation check on Scopus. We found a total of 24 articles that were directly relevant to our net zero SME review. The largest proportion were from Scopus (documents: *n* = 13, secondary documents: *n* = 3, patents *n* = 1), followed by Google Scholar (*n* = 7), and then Business Source Complete (EBSCO) (*n* = 3). Figure 1 gives a diagrammatical representation of the documents from Scopus and reveals that interest in SMEs' contribution to net zero has increased in recent years.

**Figure 1.** Scopus documents by year, country or territory, subject area and author affiliation (Source: Authors' analysis).

The UK has been the largest contributor to this research area and the subject area and affiliations of contributors have been varied. After the elimination of duplicates from all three databases, these articles were then supplemented with other grey literature comprising recent publications by the Bank of Scotland [10], the largest professional body for environmental practitioners in the United Kingdom and worldwide, the Institute of Environmental Management and Assessment [42], the Carbon Trust [2], and the World Economic Forum [27]. Other key academic and grey literature that we included in our thematic literature review in Section 2 after this process was completed is shown in Table 1.

**Table 1.** Some other key grey and non-grey literature incorporated (Source: Authors' analysis).



#### **Table 1.** *Cont.*

The Bank of Scotland commissioned Yonder to understand the perspectives of SMEs on sustainability issues and the challenges they face on their road to Net zero [10]. The research combined expert insight from industry and academia as well as the viewpoint of the SMEs themselves. It covered a survey of more than 1000 SME business leaders across the UK; in-depth interviews with 10 sustainability experts; six focus groups with SME business leaders and follow-up conversations with individual business leaders. The research gives a comprehensive picture of where SMEs are on their journey, and of their views and concerns about what Net zero means for their businesses, and so was useful in helping us to develop a conceptual framework that is based on the experiences of SMEs themselves. The IEMA [42] publication updates IEMA's widely used Green House Gas Management Hierarchy, with additional guidance considerations and planning diagrams that are useful for SMEs. The focus of this IEMA [42] publication is on optimum carbon reductions. The publication recognises that the climate emergency now requires an escalation of action across all fronts and offers practical solutions for SMEs, and is thus useful for our conceptual framework.

In the same manner, the Carbon Trust is an expert partner for businesses, governments and organisations around the world—helping them decarbonise and accelerate to net zero. The Carbon Trust provides solutions to the climate crisis by supporting organisations globally as they accelerate towards net zero. From target setting, net zero pathways, assurance and footprinting, to policy advice, strategy setting and programme delivery, the organisation seeks smarter ways to turn intent into impact, where sustainability and economic realities go hand in hand. The Carbon Trust [2] publication we employ aims to guide SMEs and relevant stakeholders on how SMEs can best undertake the journey to net zero. Finally, the World Economic Forum (WEF) was established in 1971 as a not-for-profit foundation and is headquartered in Geneva, Switzerland. It is independent, impartial and not tied to any special interests. The WEF strives in all its efforts to demonstrate entrepreneurship in the global public interest while upholding the highest standards of governance. The WEF [27] white paper we incorporate seeks to provide detailed information to businesses on how they can operationalize their commitments and address their carbon emission challenges throughout their operations and supply chains. These four publications, the grey literature we uncovered, and pertinent academic literature were the principal methods of deriving our conceptual framework.
