ISO IEC Guide 17-2016

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GUIDE 17

First edition
2016-03-01

Guide for writing standards taking


into account the needs of micro, small
and medium-sized enterprises
Guide de rédaction des normes pour la prise en compte des besoins
des micro, petites et moyennes entreprises

Reference number
ISO/IEC GUIDE 17:2016(E)

© ISO/IEC 2016
ISO/IEC GUIDE 17:2016(E)


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ii © ISO/IEC 2016 – All rights reserved


ISO/IEC GUIDE 17:2016(E)


Contents Page

Foreword......................................................................................................................................................................................................................................... iv
Introduction...................................................................................................................................................................................................................................v
1 Scope.................................................................................................................................................................................................................................. 1
2 Normative references....................................................................................................................................................................................... 1
3 Terms and definitions...................................................................................................................................................................................... 1
4 General considerations................................................................................................................................................................................... 2
5 Issues to consider during the standards development process........................................................................... 2
5.1 General............................................................................................................................................................................................................ 2
5.2 Preparation of a new work item............................................................................................................................................... 2
5.2.1 Market relevance.............................................................................................................................................................. 2
5.2.2 Stakeholders......................................................................................................................................................................... 2
5.3 Issues to be considered during the preparation of a standard....................................................................... 3
5.3.1 Implementation cost-effectiveness of standards for SMEs.......................................................... 3
5.3.2 Availability of elements............................................................................................................................................... 3
5.4 Developing the content of the standard............................................................................................................................. 3
5.4.1 Performance approach................................................................................................................................................ 3
5.4.2 Introduction.......................................................................................................................................................................... 4
5.4.3 Scope........................................................................................................................................................................................... 4
5.4.4 Testing........................................................................................................................................................................................ 4
5.4.5 Verification methods..................................................................................................................................................... 4
5.5 Structure and presentation of the content....................................................................................................................... 5
5.5.1 Length........................................................................................................................................................................................ 5
5.5.2 Structure.................................................................................................................................................................................. 5
5.5.3 Presentation and figures............................................................................................................................................ 5
5.5.4 Clear language..................................................................................................................................................................... 5
5.5.5 References.............................................................................................................................................................................. 6
5.5.6 Revision.................................................................................................................................................................................... 6
5.6 Final review................................................................................................................................................................................................ 7
5.6.1 Transition period.............................................................................................................................................................. 7
5.6.2 Supportive implementation assistance......................................................................................................... 7
6 Checklist......................................................................................................................................................................................................................... 7
Annex A (informative) Definitions of micro, small and medium-sized enterprises............................................. 9
Bibliography.............................................................................................................................................................................................................................. 12

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Foreword
ISO (the International Organization for Standardization) and IEC (the International Electrotechnical
Commission) are worldwide federations of national standards bodies (ISO member bodies and IEC
national committees). The work of preparing International Standards is normally carried out through
ISO and IEC technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non‐ governmental, in liaison with ISO or IEC, also take part in the
work. ISO collaborates closely with IEC on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for
the different types of document should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject
of patent rights. ISO and IEC shall not be held responsible for identifying any or all such patent
rights. Details of any patent rights identified during the development of the document will be in the
Introduction and/or on the ISO list of patent declarations received (see www.iso.org/patents).
ISO/IEC Guide 17 was prepared jointly by ISO/TMB and IEC/SMB.
ISO/IEC Guide 17 is based on CEN/CENELEC Guide 17, Guidance for writing standards taking into account
micro, small and medium-sized enterprises (SMEs) needs, which can be accessed through http://www.
cencenelec.eu/sme/smenews/Pages/guide17.aspx

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Introduction
It is important that the views of micro, small and medium-sized enterprises (SMEs) are sufficiently
considered during the development of standards and that standards aimed at large-scale or mass
production are not too costly and complex for SMEs to implement.
SMEs benefit from standards, however they may have a weaker position in their market because of
their dependency on larger competitors, suppliers or customers or they may have to adapt to existing
solutions on the market.
SMEs are present in the majority of sectors. As do other users, SMEs benefit from the technical expertise
of standards in the elaboration of which they may not have been present. Nevertheless, there are also
sometimes advantages to being small as they can adapt quickly, can be more flexible and can have
smaller overhead.
Furthermore, if standards were to take into consideration the SME perspective, considerable benefits
would accrue to all the stakeholders involved in standardization.
The aim of this Guide is to raise awareness on the issues that may be of importance to SMEs. By
addressing the needs of SMEs, the use of standards may be significantly increased and SMEs will be
able to gain the full benefit of utilizing standards.
This Guide provides guidance, advice and recommendations to standards writers on how to take into
account the needs of SMEs and addresses the issues to be considered during the development process of
ISO or IEC standards.

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GUIDE ISO/IEC GUIDE 17:2016(E)

Guide for writing standards taking into account the needs


of micro, small and medium-sized enterprises

1 Scope
This Guide provides guidance and recommendations to writers of standards on the needs of micro,
small and medium‐ sized enterprises (SMEs) in order to avoid the exclusion of SMEs from the market
and the distortion of fair competition.
This Guide is relevant to all stakeholders involved in standardization, i.e. standards writers in working
groups (WGs), technical committees (TCs), project committees (PCs), or subcommittees (SCs) as well as
members of national mirror committees. Not all principles presented in this Guide necessarily have to
apply to all standards. Furthermore, sector-specific questions might not be covered. TCs, PCs, SCs and
WGs are best placed to evaluate how to address the specific needs of SMEs in their standards.
This Guide contains:
a) considerations for the development of standards that are best adapted to SMEs’ needs;
b) techniques for identifying and assessing provisions in standards that may especially impact SMEs;
c) ways to reduce negative impacts on SMEs resulting from some provisions in standards;
d) guidelines for writing SME‐friendly standards;
e) a checklist;
f) information on the impact that new standards can have on micro‐enterprises.
NOTE In this Guide, the term “standard” includes all ISO/IEC deliverables.

2 Normative references
There are no normative references.

3 Terms and definitions


For the purposes of this document, the following terms and definitions apply.
3.1
micro, small and medium-sized enterprise
SME
micro, small and medium‐sized enterprises, as defined by the recognized authority within the country
or region, as well as self‐employed persons
Note 1 to entry: There is currently no universal definition of what constitutes an SME. Annex A contains examples
of definitions from various sources.

3.2
standards writer
person(s), group or organization responsible for the drafting of a standard

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4 General considerations
Standards writers should ensure that standards are understandable to those who are meant to use
and apply them. The context in which standards users operate within their own organization may be
different depending on the use, sector and type of the standard. Therefore, in drafting standards, care
should be given to the use of terminology and language which is understandable by all qualified users.
SMEs can have similar, but sometimes also very different, business models from other potential target
groups of standards. Given the fact that SMEs are present in almost all sectors, special attention is
required in order to address their interests – and in particular those of micro‐ enterprises – as potential
users of standards. For instance, it should be noted that consultants, certifiers, and testing or research
laboratories may have different interests from enterprises involved in manufacturing or distribution of
specific products or services. Hence, the interests of each of these stakeholders needs to be considered
carefully.

5 Issues to consider during the standards development process

5.1 General
Several aspects of standardization of specific importance to SMEs are presented in 5.2 to 5.6. This is
not exhaustive and may be supported by more general or specific principles relevant to the needs of
standard users as laid down in other documents (e.g. IFAN Guide 3[2]).
Since SMEs, and particularly micro‐enterprises, might find it difficult to contribute directly to the
process, consultations of SME needs and/or interests through their associations and/or sectoral
associations should be undertaken as a priority.

5.2 Preparation of a new work item

5.2.1 Market relevance

Check the relevance of the standard for SMEs.


Before proposing a new work item, the originator of the proposal should assess the need for a standard.
All possible stakeholders should be consulted in order to assess their need for, or interest in, the
proposed standard.
For new work item proposals, the market needs should be clearly specified, reflecting also the relevance
for SMEs. For ISO, see forms 1 and 4; for IEC, see forms NTC and NP. Reference should also be made to
the ISO/IEC Directives, Part 1[4], Annex C, Justification of proposals for the establishment of standards. It is
important for standards to be market‐relevant and reflect the needs of all stakeholders, including SMEs,
meeting identified needs and benefitting the majority of enterprises that are likely to be influenced by
the standard.

5.2.2 Stakeholders

Check whether there are special requirements for SME stakeholders.


When preparing a new work item, all reasonable efforts should be made such that all types of
stakeholders are identified and consulted in order to give SMEs or their representatives the opportunity
to become involved in the standardization work.
The needs of all target groups affected by the finished standard should be considered in the development
and the drafting process, including those of SMEs.

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5.3 Issues to be considered during the preparation of a standard

5.3.1 Implementation cost-effectiveness of standards for SMEs

Consider the costs of investment and training required for the implementation of a standard.
The cost of implementing the standard should be considered before introducing provisions or
requirements that might not be cost‐effective in all situations. Taking into account that SMEs will have
fewer employees, particular attention should be paid to:
— consequences of changes in technology;
— cost of buying new equipment;
— cost of training;
— cost of testing;
— cost of reporting;
— cost of hiring consultants;
— cost of compliance to regulations that refer to the new standard;
— specific competencies of SMEs.
Standards writers should always consider whether the requirements can be followed without putting
disproportionate and/or unnecessary constraints on SMEs. A standard should not hinder the promotion
or innovation of new products, services or processes.
Furthermore, special attention should be paid to situations involving a lesser volume of production
or activities. Standards should not hamper the flexibility and versatility that often characterize SME
business models.

5.3.2 Availability of elements

Consider the availability of elements required.


Standards should reflect the most recent developments. However, all elements deemed necessary to
meet a certain requirement should be available on the market, namely in terms of technology, products,
testing equipment, testing laboratories, intellectual property rights (IPR), etc. Thus, the supply situation
should be verified while a new or revised standard is produced. These considerations should include
the availability in the national markets which are more important for SMEs.

5.4 Developing the content of the standard

5.4.1 Performance approach

Improve understanding and use of the standard by adding examples and explanations.
According to ISO/IEC Directives, Part 2[5], 4.2, “[w]henever possible, requirements shall be expressed in
terms of performance rather than design or descriptive characteristics. This approach leaves maximum
freedom to technical development. Primarily those characteristics shall be included that are suitable
for worldwide (universal) acceptance. Where necessary, owing to differences in legislation, climate,
environment, economies, social conditions, trade patterns, etc., several options may be indicated.”
The performance approach gives enterprises flexibility and room for innovation. Standards should also
play the role of purveyor of basic know‐how. However, the performance approach sometimes needs to
be accompanied by examples and explanations in order for the standard to be easily understood and
implemented by SMEs.

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This can be done in an informative manner, for example through texts, illustrations, graphs or tables
that focus on simple implementation methods.
Such information would facilitate and increase the implementation of standards by SMEs that might
have difficulty transposing pure performance requirements into practical solutions.

5.4.2 Introduction

Provide an introduction with supportive information.


The information below should be included in the introduction and, if an abstract is available, it should
be repeated in the abstract.
a) Every standard should contain an explanation of the reasons for its creation and/or the motivation
for all modifications or revisions.
b) The type of business and/or activities covered by the standard should be specified.
c) If the standard may be applicable to a wide range of products or services, these should, as far as
possible, be mentioned in the scope.
SMEs do not always know which standards apply to their business; thus the document should detail the
target groups as far as possible, especially with regard to SMEs.

5.4.3 Scope

Make standards precise and complete within their scope.


Writers of standards should analyse the relevant markets and verify whether other product categories
could fall into the scope of a specific standard. A standard should have a clearly defined scope and
should comprehensively cover all issues within this; conversely a standard should not cover issues
beyond its scope.
SMEs are often specialized in a narrow range of products and services, therefore the scope of a standard
should be defined in a way that clearly states what products and services are covered.

5.4.4 Testing

Avoid imposing costly and complex testing regimes and consider the frequency of testing.
The tests required for compliance with standards often present a significant financial burden for SMEs.
This includes the cost of measuring equipment, training staff, and time and resources necessary to
perform the tests. SMEs do not usually produce on a mass scale and their products may have specific
characteristics. Imposing a high number of tests significantly increases the price of their products.
When considering which tests should be included, good regulatory practice should be followed. Prior to
a test being introduced, the principle of proportionality should be followed, taking into account, such
factors as the type of products, services covered, the nature of the risks involved and the economic
impact of the choices made. Ultimately, the choice made should be commensurate with the risk while
minimizing the potential negative impact for all stakeholders, especially SMEs.
Standards should not introduce any unnecessary tests. That is to say, if in doubt about the adequacy
and necessity of a given test method, it should not be added to the existing test regime.
Standards writers should check who can perform a given test and avoid, where possible, favouring a
test that leads to, or reinforces, monopolistic or dominant positions.

5.4.5 Verification methods

Identify simple and cost-effective ways of verifying conformity with the requirements.

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In order to allow flexibility when verifying requirements, alternative methods including calculations
and tables should be taken into account in the assessment whenever possible.
In addition, standards writers need to ensure that the results of the tests described in standards are
unambiguous. It is vital for SMEs that standards refer to methods which cannot be undermined by
parties with partial interests.

5.5 Structure and presentation of the content

5.5.1 Length

Standards should be as short as feasible.


If a standard becomes too lengthy, it should be divided into parts that cover a narrower range of
products, processes or services.
In the case of longer standards, writers should assess whether it might be useful to divide it into a
number of shorter standards that are more specific to a narrow range of products, processes or services.
In this case, the standards writer should ensure that all information is given that helps gain better
understanding of the standard and that cross‐references to other parts of the standard are avoided
or kept to a minimum. Alternatively, a very clear structure of the standard (clauses, subclauses and
annexes to the specific technical aspects) could facilitate reading and comprehension.
The length of a standard can depend on its purpose and the subject concerned. Nonetheless, long
standards may discourage potential users from reading them, especially if the relevant information is
difficult to find. Long paragraphs and lists may impede understanding of the important provisions.

5.5.2 Structure

Standards should be as clear, logical and as easy to follow as possible.


Standards should be readable by their intended audience. Therefore, when writing a standard, target
groups of potential users need to be identified in order to adapt the standard to their needs.
Consequently, standards should be designed in a user‐friendly way. Important provisions should
be highlighted and explained as clearly as possible, although these explanatory sections should not
complicate the structure of the document. The layout of the text should be adapted, as far as possible, to
the purpose of the standard and the needs of its target audience.
Many entrepreneurs from SMEs might not have the time or the resources to study the standard
thoroughly. They need to be able to find easily the information relevant to them.
Making the operational part of the standard more visible might encourage SMEs to use them more.

5.5.3 Presentation and figures

Include supportive charts, graphs, drawings and representative examples of applications


whenever possible.
Standards writers should draft standards to be as easy to read and as understandable as possible. Charts,
graphs, drawings and clarifying examples of application may significantly facilitate the understanding
of a standard. The examples could be part of the main text or added in an annex. However, when giving
examples, endorsement of a particular product or service should be avoided.

5.5.4 Clear language

Use language simple enough to be understood by all the expected standard users, not only
experts.

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Standard users with differing qualifications, knowledge and education should be able to understand
the parts of the standard relevant to them. Even if standards are directed at personnel with knowledge
of specific products, processes or services, they still need to be written in simple, clear language so that
they are comprehensible by standards users who have not been directly involved in their preparation.
Standards should be easy to read. SMEs should be given particular attention as potential users and
the language should be adapted to their way of functioning if they constitute the main target group of
the standard. Attention should be paid to keeping language simple when translating standards into
national languages.
Furthermore, all abbreviations and acronyms should always be explained and, if some wording seems
complicated or ambiguous, it is recommended that it be defined in the Clause on terminology.
TIPS on clear language
The writers should use a style that is clear, direct and unambiguous, for example
— using verbs in the active voice rather than the passive;
— using simple, meaningful and intelligible words;
— being assertive by using commands rather than weaker forms;
— using action verbs rather than abstract nouns;
— speaking directly to users rather than saying what they might do;
— using lists where appropriate;
— defining technical terms and abbreviations;
— using terms consistently throughout the text.

5.5.5 References

Reduce the need to acquire referenced standards.


To increase their operability, repeat short excerpts from other standards instead of merely referring to
them. Clause 2.13 of the ISO/IEC Directives, Part 1[4] applies when reproducing text.
According to the ISO/IEC Directives, Part 2[5], all the normative documents necessary for applying the
standard shall be publicly available at the time the standard is published.
Normative references in standards are useful as they prevent duplication of work and help to maintain
consistency when one of the standards is revised. However, numerous references make the operability
of standards more complex.

5.5.6 Revision

Ensure that clear information about the changes made to a previous version is provided in the
new and revised standard.
According to ISO/IEC Directives, Part 2[5], 6.1.3, “The specific part (…) shall give a statement of
significant technical changes from any previous edition of the document”. This statement appears in
the Foreword.
This is particularly important for the implementation of standards by SMEs as they do not have the
time or the resources to study new editions of standards in detail.

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5.6 Final review

5.6.1 Transition period

Assess the implications of the changes in new and revised standards in setting the transition
period.
The number and complexity of technical modifications should be reflected in an extension of the
transition period. Any transition period should take into account the implementation needs of all
stakeholders, including SMEs.
In cases where a standard introduces a completely new requirement or solution in some countries, the
coexistence period should be considered. The need to buy new equipment, change the work organization
and train staff should be considered. It is especially difficult and expensive for SMEs to change their
business model, particularly if it was functioning well beforehand. Therefore, they need assistance and
have to assess the profitability of staying on the market. This may, however, require an extended period
of coexistence.
SME associations and/or sectoral associations can help identify SME transition needs and help establish
the correct transition period length.

5.6.2 Supportive implementation assistance

Investigate whether assistance will be necessary for the implementation of standards that
cannot be simplified.
In some complex areas of standardization, particularly in the application of complex legislation, it might
be difficult to simplify standards. In such cases, standards writers should express their opinion as to
the need for supportive implementation assistance for SMEs, e.g. an implementation manual.
Implementation assistance can also be identified and collaborated on with SME associations and/or
sectoral associations.
Standards writers may participate in the creation of any additional implementation guidance, but their
main role is to ensure that the standards are as easy to apply as possible. The intention to provide
implementation assistance should not be used as a justification for developing complex standards.

6 Checklist
Table 1 presents the recommendations of this Guide in the form of a checklist. Standards writers may
find the table useful in ensuring that the needs of SMEs have been considered during the drafting of a
new standard or the revision of an existing one. Table 1 reads from left to right. The questions in bullet
points have been explained in detail in the corresponding sections of Clause 5 of this Guide.

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Table 1 — Checklist for standards writers


Preparation of new Preparation of Development of Structure and pres- Final review
work item standard content entation of content
 (5.2.1)  (5.3.1)  (5.4.1)  (5.5.1)  (5.6.1)
Did you check the Did you evaluate the If the performance Is the standard as Did you suggest a
relevance of the cost of investment approach is used, is short as possible? transition period re-
standard for SMEs? (technology, equip- it understandable? flecting the implica-
ment, testing)? tions of the changes?
 (5.2.2)  (5.3.1)  (5.4.2)  (5.5.1)  (5.6.2)
Did you check with Did you evaluate Have you used If the standard is Did you evaluate the
all the stakeholders the cost of training descriptive explana- long, did you evalu- need for an imple-
if there are special (staff)? tions? ate the possibility of mentation manual?
needs for SMEs? dividing it into short-
er standards?
 (5.2.2)  (5.3.1)  (5.4.3)  (5.5.2)
Did you evaluate Did you evaluate the Is the scope of the Is the structure of
whether there are cost of implementa- standard precise and the standard easy to
SMEs among the tion? complete? follow?
target groups?
 (5.3.2)  (5.4.4)  (5.5.3)
Did you verify that Did you avoid strict Have you included
all elements are testing regimes? supportive graphs,
available? charts, etc. (when
possible)?
 (5.4.4)  (5.5.4)
Did you evaluate Have you used clear
testing costs? language under-
standable by all
expected standards
users?
 (5.4.5)  (5.5.5)
Did you identify Did you minimize the
simple, cost‐effective number of refer-
ways of checking enced standards?
conformity to the  (5.5.6)
requirements?
Did you provide clear
information on the
changes from the
previous versions of
the standard?

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Annex A
(informative)

Definitions of micro, small and medium-sized enterprises

A.1 General
There is currently no widely accepted, universal definition of what constitutes a micro, small or
medium‐sized enterprise. Many national and regional institutions, as well as intergovernmental and
non‐governmental organizations, have their own definitions. Criteria such as the number of employees,
total net assets, sales and investment level are all commonly used as part of the definition of an SME,
but the number of employees is perhaps the most common basis.
This annex gives some examples of definitions for SMEs from a variety of sources (updated in May 2014).

A.2 European Commission


The main factors determining whether a company is an SME are:
a) number of employees and
b) either turnover or balance sheet total
See Table A.1.

Table A.1 — European Commission definitions


Company category Employees Turnover and/or Balance sheet total
EUR EUR
Medium‐sized < 250 ≤ 50 million ≤ 43 million
Small < 50 ≤ 10 million ≤ 10 million
Micro < 10 ≤ 2 million ≤ 2 million

These ceilings apply to the figures of individual firms only. A firm which is part of larger grouping may
need to include employee/turnover/balance sheet data from that grouping too.
More information is available in References [1],[6].

A.3 Organization for Economic Cooperation and Development (OECD)


The OECD gives the following definition[7][8].
Small and medium‐sized enterprises (SMEs) are non‐subsidiary, independent firms which employ
fewer than a given number of employees. This number varies across countries. The most frequent
upper limit designating an SME is 250 employees, as in the European Union. However, some countries
set the limit at 200 employees, while the United States considers SMEs to include firms with fewer than
500 employees.
Small firms are generally those with fewer than 50 employees, while micro‐enterprises have at most
10, or in some cases 5, workers.
Financial assets are also used to define SMEs. In the European Union, a new definition came into
force on 1 January 2005 applying to all Community acts and funding programmes as well as in the

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field of State aid where SMEs can be granted a higher national and regional aid intensity than large
companies. The new definition raises the financial ceilings: the turnover of medium‐ sized enterprises
(50‐249 employees) should not exceed EUR 50 million; that of small enterprises (10‐49 employees)
should not exceed EUR 10 million while that of micro‐firms (less than 10 employees) should not exceed
EUR 2 million. Alternatively, balance sheets for medium, small and micro‐enterprises should not exceed
EUR 43 million, EUR 10 million and EUR 2 million, respectively.

A.4 World Bank and the International Finance Corporation (World Bank Group)
The World Bank and the International Finance Corporation’s definition of an SME is based on three
indicators: number of employees, total assets and annual sales. To be classified as an SME, enterprises
need to meet two of these three criteria. See Table A.2.

Table A.2 — World Bank and International Finance Corporation definitions


Firm size Employees Assets USD Annual sales USD
Micro < 10 < 100 000 < 100 000
Small < 50 < 3 million < 3 million
Medium < 300 < 15 million < 15 million

See References [9],[10].

A.5 The Brookings Institution


See Reference [11] and Table A.3.

Table A.3 — SME definitions used by multilateral institutions


Institution Maximum number of Maximum revenues or Maximum assets
employees turnover
USD USD
World Bank 300 15 000 000 15 000 000
MIF – IADB 100 3 000 000 (none)
African Development Bank 50 (none) (none)
Asian Development Bank No official definition. Uses only definitions of individual national governments.
UNDP 200 (none) (none)

The following group of countries is listed in Table A.4 by each country’s rank in per capita gross national
income (PC‐GNI), and in Table A.5 by their rank relative to the maximum number of employees of an
SME according to the national government.

Table A.4 — Countries ranged by PC-GNI


Country by PC- Maximum number of employees
GNI
Norway 100
Switzerland 250
Australia 200
Brazil 100
Belarus 250
Thailand 200
Peru 200
Moldova 250

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Table A.4 (continued)


Country by PC- Maximum number of employees
GNI
Morocco 200
Egypt 50
Nicaragua 100
Pakistan 50
Vietnam 300
Bangladesh 100
Ghana 100
Tanzania 20
Malawi 50

Table A.5 — Country by SME size and maximum number of employees


Country by SME size Maximum number of
employees
Vietnam 300
Belarus 250
Moldova 250
Switzerland 250
Australia 200
Morocco 200
Peru 200
Thailand 200
Bangladesh 100
Brazil 100
Ghana 100
Nicaragua 100
Norway 100
Egypt 50
Malawi 50
Pakistan 50
Tanzania 20

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Bibliography

[1] 2003/361/EC: Commission recommendation of 6 May 2003 concerning the definition of micro,
small and medium‐sized enterprises (Text with EEA relevance) (notified under document
number C(2003) 1422), OJ L 124, 20.5.2003, pp. 36–41, available at: http://eur&#x2010;lex.
europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:en:PDF
[2] IFAN Guide 3:2008, Guidelines to assist members of standards committees in preparing
user- oriented European Standards, First edition, 2008‐04, available at: http://www.ifan.
org/IFAN_Guide3-2008.pdf
[3] ISO. 10 Good Things for SME, First edition, 2011, available at: http://www.iso.
org/iso/10goodthings.pdf
[4] ISO/IEC Directives, Part 1, 2015, Procedures for the technical work, available at: www.iso.
org/directives
[5] ISO/IEC Directives, Part 2, 2011, Rules for the structure and drafting of International Standards,
available at: www.iso.org/directives
[6] European Commission publication ‘The new SME definition: user guide and model
declaration’, available at: http://ec.europa.eu/DocsRoom/documents/10109/attachments/1/
translations/en/renditions/pdf
[7] OECD Glossary of statistical terms, available at: http://stats.oecd.org/glossary/detail.
asp?ID=3123
[8] Publication: OECD, OECD SME and Entrepreneurship Outlook. OECD Paris, 2005, pp. 17, available
at: http://www.oecd.org/cfe/oecdsmeandentrepreneurshipoutlook-2005edition.htm
[9] Meghana Ayyagari, Thorsten Beck, and Asli Demirgüç‐Kunt (2005), Small and Medium Enterprises
across the Globe. Washington, DC: World Bank, available at: http://siteresources.worldbank.
org/DEC/Resources/84797&#x2010;1114437274304/SME_globe.pdf
[10] IFC, Verifying accuracy of IFC’s SME measurement, available at: http://www1.ifc.org/wps/
wcm/connect/635f64804efbe2b18ef5cf3eac88a2f8/IFC_Factsheet_SME_Loan+Size+Proxy_
Brief.pdf?MOD=AJPERES
[11] H. J. van der Vaart and Tom Gibson, Defining SMEs: A Less Imperfect Way of Defining Small
and Medium Enterprises in Developing Countries, The Brookings Institution, 2008, available
at: http://www.brookings.edu/~/media/research/files/papers/2008/9/development%20
gibson/09_development_gibson.pdf

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