Sustainable Development Essay Essay topic: An international organization (the UN, the EU, the WBCSD* or similar) wants to increase the number of SMEs that incorporate sustainable development and SDGs into their business plans, decisions, processes and strategies. They invited proposals from business school students in the form of an essay explaining: •Why SMEs should make a commitment to sustainable development and the SDGs; •What key concepts, principles and trade-offs they would need to consider; •How they would implement and report on the commitment (challenges, costs, benefits, partnerships, targets/milestones they would face)? *WBCSD: World Business Council for Sustainable Development