<p>Small and Medium Sized Enterprises (SMEs) in Thailand that develop and manufacture electrical and electronic products are among other SMEs in the world meeting increasingly stringent legal and customer requirements related to environmental issues. Obstacles for the SMEs around the world to meet these requirements are almost the same in form of lack of knowledge, budget and resources. The differences between SMEs in Thailand and SMEs in the EU, Japan or even Korea are that these countries have been developed the eco-design concept and SMEs have been involved in eco-design activities for many years. This process and activities are new both for the SMEs and for the supporting institutes and organisations in Thailand. Thailand has just started to build up the infrastructure to support the SMEs to implement the eco-design concept and to work more with product related environmental issues. The focus right now for the SMEs in this research is to comply with the EU Directives, RoHS and WEEE, and this is where the main investments are made, e.g. in order to be able to export to the demanding EU market.</p><p>This research is investigating what kind of environment demands that SMEs in Thailand that develop and manufacture electrical and electronic products have on their products, how they handle these requirements and also what obstacles there are for implementing a more product related environmental concept, also known as eco-design, Design for the Environment (DfE), Green Design or Environmentally Oriented Design. A research in form of interviews and factory visits has been done with five different SMEs in Thailand. These five SMEs have also participated in the first official eco-design projects in Thailand with funding from the government in Thailand and also some from the EU. Interviews have been conducted with involved parties in these project such as institutes and experts provided by Universities. These interviews were made in order to get their opinion and experience about the present situation for SMEs in Thailand that develop and manufacture electrical and electronic products to work with product related green issues.</p><p>The research shows that these companies have the possibilities and conditions to work further on with the eco-design concept in the future. Their participation in the eco-design projects has been a good experience and there is evidence of strong support from the management and owners, environmental awareness, pro-active work and motivation among the companies. The obstacles are as mentioned above concerning lack of resources, knowledge and experience of how these environmental demands and requirements will affect the product development process. This lack of experience depends mostly on the fact that these eco-design projects are the first projects in this field for the companies. These five companies have now built up a fundamental knowledge but are still in need of further support. The communication between the SMEs and supporting parties are important and also one factor these five companies think is functioning well.</p>

The European Union Member States has a common environmental policy. The intention of the environmental policy and the WEEE and RoHS directives are to preserve, protect and improve the quality of the environment, protect human health and make use of natural resources. The WEEE is abbreviation for “Waste Electrical and Electronic Equipment”. The WEEE directive purpose is to improve the reuse, recycling and recovery in order to reduce the amount of disposal of equipment and the contents going to landfill. The RoHS directive is abbreviation for “Restriction of the use of certain Hazardous Substances in electrical and electronic equipment”. The six restricted substances are lead, cadmium, mercury, hexavalent chromium and two brominated flame-retardants; PPB and PBDE. The purpose of the RoHS directive is to approximate the laws of the European Member States on the restrictions of the use of hazardous substances in EEE, “Electrical and Electronic Equipment”. The common legislation is needed because the companies shall have the same terms of concerns. The amount of EEE that the European Member States generate is growing rapidly and that is why a common waste management is needed. The content of hazardous components in EEE is a major concern during the waste management phase and recycling of WEEE. The landfills do not have the possibility to handle the upcoming volumes of waste and the rubbish incineration creates high levels of heavy-alloy metal in our surroundings. The WEEE and RoHS directives covers ten categories of EEE and the producer responsibility shall encourage the design and production of EEE, which take into full account and facilitate their repair, possible upgrading, disassembly, reuse and recycling. The Commission has not drawn up distinct guidelines and boundaries for the EEE within some of the categories in the WEEE and RoHS directives. This makes it difficult for the producers of EEE to determine if their products are within the scope of the directives. The definition of “large-scale stationary industrial tools” is one of the most difficult definitions to interpret. This definition includes four points that the EEE shall comply with to be allowed as an exemption. Atlas Copco and CP are two of the concerned companies that have products within the scope of the WEEE and RoHS directives. In the Atlas Copco group there are two divisions; Atlas Copco and CP. Atlas Copco and CP develop, manufacture and market industrial tools, compressed air equipment, construction and mining equipment and assembly systems. It is Atlas Copco and CP’s industrial tools and assembly systems, which are affected by the WEEE and RoHS directives. Due to this Atlas Copco and CP needs to decide which of their products that is within the scope of the directives. Some of their industrial tools and assembly systems are in the grey-area of the legislation. The purpose of this thesis is to interpret the WEEE and RoHS directives and review Atlas Copco and CP’s industrial tools and assembly systems. The author believes that the majority of Atlas Copco and CP’s industrial tools and assembly systems are not “large-scale stationary industrial tools” because they sells as single units which the customers combine as they wish, to get the accurate performance. The tools are furthermore handhold and driven by electricity through a cable or battery and the industrial tools and assembly systems are not permanently fixed. The author’s decision which industrial tools and assembly systems are within the scope of the directives differentiates from Atlas Copco and CP’s decision.

The directive of the European parliament and of the council on the Restriction of the use of certain Hazardous Substances (RoHS) in Electrical and Electronic Equipment (EEE) took effect in the European Union on July 1, 2006. Japan, California, China and Korea are all closed markets for exporters of components containing lead from July 1, 2007. Taiwan and Australia are working with similar directives. The RoHS directive is the reason why this thesis about the implementation of lead-free soldering in highly reliable applications is necessary. The European Lead Free soldering NETwork (ELFNET) status survey from 2005 shows that the majority of the companies are well informed, but 20% are still not active in lead-free soldering. The Swedish industry is for the most part prepared and 95% of the components are lead-free. The transition to lead-free soldering will have a major affect on logistics and administration, because the RoHS directive is 90% about administration and logistics problems. Only 10% is technical problems. The higher melting point in lead-free soldering affects every stage of the lead-free manufacturing, from assembly to testing and repair. The major concern for highly reliable applications are that there are not enough data to understand to what grade lead-free solders will perform differently from lead based solders. Five different types of reliability testing were studied in this thesis; vibration, mechanical shock, thermal shock, thermal cycling and combined environments. Whiskers, voids, brittle fractures and mixed assembly problems were also studied. Individual tests alone should not be used to make definite decisions on lead-free soldering reliability. The lower reliability for lead-free solders in some tests does not necessarily mean that lead-free solders not can be used in highly reliable applications like defence electronics. The most important conclusions from this thesis are: • Update or change the logistic system and mark/label according to available standards. • Secure a good board layout. • Secure a good process control. • Alternative surface board should be used. Tin-silver-copper (SAC) is the most reliable solder and Electroless Nickel/Immersion Gold (ENIG) is the most reliable surface finish. • Remember that the higher temperature affects every stage of the manufacturing. • No increased problems with whiskers or risk of high voiding levels. • Mixed assembly is a risk. Compatibility and contamination risks must be taken seriously. • Which environment will the applications be in? If it is not a highly vibrating and thermal cycling environment, lead-free soldering should be safe to use. / Europaparlamentets och rådets direktiv om begränsning av användningen av vissa farliga ämnen i elektriska och elektroniska produkter började gälla i Europeiska unionen 1 juli, 2006. Japan, Kalifornien, Kina och Korea är alla stängda marknader för exportörer av komponenter som innehåller bly från och med 1 juli, 2007. Taiwan och Australien arbetar med liknande direktiv. RoHS-direktivet är anledningen till varför detta examensarbete om implementeringen av blyfri lödning i högtillförlitliga applikationer är nödvändigt. En undersökning från 2005 av ELFNET visar att majoriteten av företagen är väl informerade, men 20% är fortfarande i aktiva med blyfri lödning. Den svenska industrin är till största delen väl förberedd och 95% av komponenterna är blyfria. Övergången till blyfri lödning kommer att ha stor effekt på logistik och administration, därför att 90% är administrations- och logistikproblem i RoHS-direktivet. Bara 10% är tekniska problem. Den högre smälttemperaturen i blyfri lödning påverkar varje steg av den blyfria tillverkningen, från montering till testning och reparation. Den stora oron för högtillförlitliga applikationer är att det inte finns tillräckligt med data för att förstå i vilken grad som blyfria lod kommer att bete sig annorlunda jämfört med blybaserade lod. Fem olika typer av tillförlitlighetstester har undersökts i detta examensarbete; vibration, mekanisk chock, termisk chock, termisk cykling och kombinerade tester. Whiskers, voids, sprödbrott och blandad montering studerades också. Individuella tester ska inte användas för att ta några definitiva beslut om blyfri lödnings tillförlitlighet. Den lägre tillförlitligheten för blyfria lod i en del tester behöver nödvändigtvis inte betyda att blyfria lod inte kan användas i högtillförlitliga applikationer som försvarselektronik. De viktigaste slutsatserna från detta examensarbete är: • Uppdatera eller byt logistiskt system och märk enligt tillgängliga standarder. • Säkerställ en bra kretskortsdesign. • Säkerställ en bra processkontroll. • Alternativa mönsterkort bör användas. SAC är det tillförlitligaste lodet och ENIG är den tillförlitligaste ytbehandlingen. • Kom ihåg att den ökade temperaturen påverkar varje steg i tillverkningen. • Inga ökade problem med whiskers eller stort antal voids. • Blandmontage är riskfyllt. Kompatibilitet och risker med kontaminering måste tas på allvar. • Vilken miljö kommer applikationen att befinna sig i? Är det inte en starkt vibrerande eller temperaturcyklisk miljö bör blyfri lödning vara säkert att använda.

Small and Medium Sized Enterprises (SMEs) in Thailand that develop and manufacture electrical and electronic products are among other SMEs in the world meeting increasingly stringent legal and customer requirements related to environmental issues. Obstacles for the SMEs around the world to meet these requirements are almost the same in form of lack of knowledge, budget and resources. The differences between SMEs in Thailand and SMEs in the EU, Japan or even Korea are that these countries have been developed the eco-design concept and SMEs have been involved in eco-design activities for many years. This process and activities are new both for the SMEs and for the supporting institutes and organisations in Thailand. Thailand has just started to build up the infrastructure to support the SMEs to implement the eco-design concept and to work more with product related environmental issues. The focus right now for the SMEs in this research is to comply with the EU Directives, RoHS and WEEE, and this is where the main investments are made, e.g. in order to be able to export to the demanding EU market. This research is investigating what kind of environment demands that SMEs in Thailand that develop and manufacture electrical and electronic products have on their products, how they handle these requirements and also what obstacles there are for implementing a more product related environmental concept, also known as eco-design, Design for the Environment (DfE), Green Design or Environmentally Oriented Design. A research in form of interviews and factory visits has been done with five different SMEs in Thailand. These five SMEs have also participated in the first official eco-design projects in Thailand with funding from the government in Thailand and also some from the EU. Interviews have been conducted with involved parties in these project such as institutes and experts provided by Universities. These interviews were made in order to get their opinion and experience about the present situation for SMEs in Thailand that develop and manufacture electrical and electronic products to work with product related green issues. The research shows that these companies have the possibilities and conditions to work further on with the eco-design concept in the future. Their participation in the eco-design projects has been a good experience and there is evidence of strong support from the management and owners, environmental awareness, pro-active work and motivation among the companies. The obstacles are as mentioned above concerning lack of resources, knowledge and experience of how these environmental demands and requirements will affect the product development process. This lack of experience depends mostly on the fact that these eco-design projects are the first projects in this field for the companies. These five companies have now built up a fundamental knowledge but are still in need of further support. The communication between the SMEs and supporting parties are important and also one factor these five companies think is functioning well.

[pt] Visando reduzir a quantidade de substâncias nocivas descartadas no meio ambiente, a União Europeia (UE) elaborou a Diretiva Restriction of The Use of Certain Harzardous Substances in Electric Electronic Equipment (RoHS) para mitigar os danos ambientais resultantes do descarte de resíduos sólidos eletrônicos no meio ambiente. A Diretiva RoHS restringe a quantidade de certas substâncias consideradas tóxicas nos materiais que compõem os equipamentos eletroeletrônicos (EEE) produzidos, e a serem adquiridos, pelos Estados-membros da UE. As empresas fabricantes de equipamentos eletroeletrônicos se esforçam para alinhar seus produtos à Diretiva RoHS, garantindo suas permanências no mercado fornecedor de EEE para a UE. O Ministério do Planejamento Orçamento e Gestão (MPOG) emitiu em 19 de janeiro de 2010 a Instrução Normativa número 01 que dispõe sobre critérios de sustentabilidade ambiental na aquisição de bens pela Administração Pública Federal Direta. Pelo seu artigo quinto, inciso IV recomenda atendimento à Diretiva RoHS. Este tudo faz uma análise sobre a viabilidade técnica e econômica da inclusão de critérios de sustentabilidade ambiental a serem considerados na aquisição de equipamentos eletroeletrônicos de emprego dual (emprego civil e militar) das áreas de navegação, acústica e de detecção radar por Organização Militar da Marinha do Brasil (MB), tendo a Diretiva RoHS e o Modelo Militar de Decisão (EMA-332) como referência. Academicamente, a Diretiva RoHS foi desvinculada da diretiva europeia de descarte de resíduos eletroeletrônicos. O trabalho sofreu limitações devido à falta de dados estatístico ambientais sobre equipamentos utilizados na esfera da Defesa. Foi verificado que a MB já utiliza equipamentos submetidos à Diretiva RoHS com boa resposta técnica e econômica. Considerada viável, foi concebido modelo de fluxograma de decisão para verificação da necessidade de inclusão dos fundamentos da Diretiva RoHS nas especificações para aquisição de EEE e seus sobressalentes. / [en] Because of the large volume of Waste Electrical and Electronic Equipment (WEEE) produced worldwide, and its low rate of reuse and recycling, it was observed that the control and the effective reduction of harmful impacts to the environment produced by a particular product should be performed at the begining of lifecycle, controlling your production process The idea propagated by centuries of the earth s natural resources were inexhaustible no longer holds because these are finite. The growth of cities, added to the great technological advances and population growth in the twentieth and twenty-first, caused negative environmental impacts of great intensity. This context made the European Union (EU) to develop a specific standard, the Restriction of Certain Hazardous Substances (RoHS) Directive for restricting the use of certain hazardous substances in electrical and electronic equipment (EEE) in order in this way ensure a reduction in the poisoning potential due to human handling EEE, as well as reducing of the amount of toxic waste released into the environment. maximum concentration of toxic substances by weight is determined for homogeneous materials, i.e., materials that can not be mechanically divided into various others. Maximum concentration recommended for cadmium is 0.01 percent while for lead, mercury, hexavalent chrome, polybrominated (PBB) and polybrominated diphenyl echers (PBDE) is 0.1 percent.

Antalet miljödirektiv fortsätter att öka och de befintliga kompletteras regelbundet med nya krav och regler. ÅF har tillsammans med industrin och dess leverantörer utvecklat ett verktyg, ÅF PRS, för att handskas med de problem direktiven skapar för företagen. Syftet med detta arbete var att identifiera företags nuvarande processer för hantering av direktiven REACH, RoHS och ErP och föreslå förbättringar av PRS i linje med det som identifierats. 10 företag valdes ut baserat på omsättning och antalet anställda. Ett krav var att de skulle vara verksamma på den svenska marknaden. Bland företagen återfanns både sådana verksamma inom industrin och detaljhandeln. Metoden som valdes för arbetet var kvalitativa intervjuer av ansvariga inom miljöområdet. PRS, Product Regulatory Support, är ett webbaserat verktyg för företag att samla in information från sina leverantörer. Det hjälper företagen genom att automatisera insamlingen av information och möjliggör för företagen att snabbt få överblick om dess produkter är compliant – uppfyller lagar och regler. Studien visade att företag inom detaljhandeln kommit längre i sitt arbete med complaince än de inom industrin. Detaljhandelsföretagen menade att de kommit långt i sitt arbete och att de flesta av de produkter de sålde uppfyllde de olika direktiven. Bland industriföretagen var processen att implementera miljöarbetet i organisationen mycket olika långt gånget. Det fanns exempel på dem som precis startat men även ett som ansåg sig ha full information om alla sina inköpta artiklar. Analysen av det insamlade materialet visade tydligt att ÅF PRS fyller ett syfte på marknaden. Intervjuerna visade dock att verktyget kunde utvecklas ytterligare för att bemöta de olika företagens behov och företagsstrukturer.

Ces travaux s’intègrent dans la recherche de solutions alternatives aux alliages de brasure pour les assemblages de puissance. De par les propriétés intrinsèques de l’argent et les premiers travaux publiés, le frittage de pâte d’argent a été sélectionné comme technique d’assemblage pour être étudiée et évaluée. Après avoir effectué un état de l’art sur la structure d’un module de puissance, sur les différentes techniques d’assemblage, la fiabilité des assemblages et le frittage, différents essais ont été menés en partenariat avec les projets FIDEA et ASPEEC. Ils nous ont permis de définir des procédés d’assemblages, de caractériser thermiquement et mécaniquement les assemblages frittés et d’évaluer la fiabilité de ces assemblages par des essais expérimentaux et des simulations numériques. Ces travaux nous ont permis au final de réaliser un prototype d’assemblage double face fonctionnel aux propriétés thermomécaniques supérieures à celles d’un assemblage brasé. / This work is part of the research for lead-free die-attach solutions for power modules to offer a solution to the European directive RoHS, which banishes lead in electrical and electronic equipments. The intrinsic silver properties and the previous work published helped us choose silver sintering as the die-attach technology to be tested and evaluated in our work. After a state of the art on power module structure, on different die-attach technologies and on power module reliability, various works have been carried out in collaboration with the FIDEA and ASPEEC projects. Through experimental tests and finite element modeling analysis (FEM), die-attach processes have been defined, thermal and mechanical characterizations and reliability assessment of silver sintered power modules have been done. Finally, a silver sintered rectifier bridge double side assembly with higher thermomechanical properties than a lead-solder die-attach assembly was developed as final prototype.

Ces travaux s’inscrivent dans le cadre du projet GENOME (GEstioN OptiMisée de l’Energie). Ce projet s’intéresse aux solutions de packaging haute-température pour des modules de puissance 40 kW embarqués en aéronautique. Ils s’intègrent dans l’étude de fiabilité des modules de puissance, notamment, les solutions alternatives aux alliages de brasure. De par leurs propriétés physiques, l’argent et l’or-étain ont été sélectionnés comme techniques d’assemblage afin d’étudier et d’évaluer leur fiabilité. Pour ce faire, une méthodologie d’étude de fiabilité des modules de puissance a été définie dans le but de garantir l’exploitabilité des résultats. Ensuite, des analyses destructives et non-destructives ont été réalisées sur des véhicules de tests. Ceux-ci ont été vieillis en cyclages thermiques suivant différents profils afin de comparer leurs influences sur la fiabilité des VTs. L’étude du comportement thermomécanique des assemblages de puissance a été réalisée à l’aide de modélisations par éléments finis. Une méthodologie d’évaluation de la fiabilité des assemblages, basée sur l’étude de la contrainte thermomécanique accumulée dans les couches de joints métalliques, au cours de vieillissements accélérés, est développée. Un deuxième axe devrait permettre de comprendre les modes de défaillance, afin de mettre en lumière les limitations des vieillissements accélérés sévères. / This work is part of “GENOME” project which focuses on high-temperature packaging solutions for electronic power modules. Its mission is to study the reliability of power modules, in particular, the die attach layer. Due to the physical properties of silver and gold-tin, they were selected as die bonds to assess the evolution of their reliability during ageing. In order to achieve this, an appropriate methodology of the power modules reliability has been defined in order to guarantee the results exploitability. Destructive and non-destructive analyzes were carried out on samples aged by different profiles of thermal cycling. These analyzes allowed us to compare the influence of each cycling profile on the reliability of samples. A study of the thermomechanical behavior of power assemblies was carried out using finite element modeling (FEM). A methodology for evaluating the reliability of assemblies during accelerated ageing is developed. A second axis allows us a better understanding of the failure modes and their effects. It also highlights the limitations of severe accelerated ageing. Consequently, the choice of temperature profile is questioned and a limitation of the temperature profile severity must be considered, in order to avoid producing degradations that are not actually found in mission profile.

Le mémoire porte sur l’étude de la fiabilité des assemblages utilisant des alliages de brasure sans-plomb en environnement sévère pour des applications électroniques. Une méthode de préparation métallographique fiable et reproductible en vue de l’analyse microstructurale est présentée. L'effet du vieillissement thermique statique sur l’évolution microstructurale de billes de brasure en SAC, la tenue à la fatigue mécanique des assemblages brasés et l'étude de l'endommagement thermomécanique sont développés. Le seul effet notable constaté après vieillissement thermique est l'augmentation des épaisseurs des intermétalliques de contact. A la suite de sollicitations mécaniques, les ruptures sont plus souvent observées dans les pistes que dans les brasures, et ne permettent pas d'incriminer des éléments de la microstructure brasée comme facteurs déterminant de propagation des fissures. Les sollicitations thermomécaniques conduisent à une recristallisation, et les fissures se propagent alors le long des joints de grains recristallisés. / The thesis focuses on the study of the reliability of assemblies using Pb-free alloys under' harsh environment for electronic applications. A method for preparing metallographic reliable and reproducible for the microstructural analysis is presented. The effect of thermal aging on the static microstructural evolution of solder balls in SAC, the resistance to mechanical fatigue of solder joints and the study of thermomechanical damage are developed. The only significant effect observed after thermal aging is the increase in thickness of the intermetallic contact. Following mechanical, ruptures are most often seen in the copper tracks of the assembly, and do not blame the solder microstructure elements as determinants of crack propagation. The thermomechanical stresses lead to recrystallization, and then cracks propagate along the grain boundaries of recrystallized.

In the public and political spheres, sustainability and Environmental, Social and Governance (ESG) have become an even more essential topic of conversation, as expressed through consumer behavior but also through more demands from policy makers. Changing consumption patterns and increasing sustainability requirements are in turn forcing businesses to adapt, something the vast majority of companies have also adopted in one way or another to demonstrate to their customers that they are sustainable. It is now more important than ever to integrate sustainability into their business and act according to a Circular Business Model (CBM). The UN Global Goals, Goal 9: Sustainable Industry, Innovation and Infrastructure (Agenda 2030, Goal 9), the Ecodesign Directive, the Restriction of Hazardous Substances Directive (RoHS Directive) and CSRD, are some requirements that act as tools to promote the circular economy and become particularly relevant for the lighting manufacturing industry which is the focus of the study. Meeting all sustainability requirements may be a greater challenge for Small and medium-sized enterprises (SMEs) that do not have the same resources as larger companies, the study therefore examines how small and medium-sized enterprises are affected by the sustainability requirements, as they constitute 99.9% of all companies in Sweden. Through qualitative methods, the study examines how rules, laws and values in society linked to sustainability affect SMEs. The study aims to identify through qualitative interviews and surveys what obstacles and challenges SMEs experience with today's sustainability requirements. Through an analysis supported by legitimacy theory and stakeholder theory, the study focuses on business development linked to sustainability. It also provides tools for policy makers to, for example, provide financial resources or offer tax breaks to give SMEs more opportunities and fewer obstacles to be ecologically sustainable. The report also highlights opportunities that may be important for SMEs to be aware of during their transition to a CBM. / I de allmänna och politiska rummen har hållbarhet och Environmental, Social and Governance (ESG) blivit ett än mer väsentligt samtalsämne. vilket uttrycks genom konsumenternas beteende men även genom fler krav från beslutsfattare. Förändrade konsumtionsmönster och allt fler hållbarhetskrav leder i sin tur till att företagen blir tvungna att anpassa sig, något de allra flesta företag också har anammat på ett eller annat sätt för att visa för sina kunder att de är hållbara. Det är nu viktigare än någonsin att integrera hållbarhet i sin verksamhet och agera efter en Circular Business Model (CBM). FNs globala mål, Mål 9: Hållbar industri, innovationer och infrastruktur (Agenda 2030, mål 9), Ekodesigndirektivet, Restriction of Hazardous Substances Directive (RoHS-direktivet) och Corporate Sustainability Reporting Directive, CSRD-rapportering, är några krav som agerar verktyg för att främja cirkulär ekonomi och blir särskilt relevanta för belysnings tillverkningsbranschen som är studiens fokus. Att möta alla hållbarhetskrav kan tänkas vara en större utmaning för Small and medium-sized enterprises (SMEs) som inte har samma resurser som större företag, studien undersöker därför att hur små och medelstora företag påverkas av hållbarhetskraven, då de utgör 99.9% av alla företag i Sverige. Genom kvalitativa metoder undersöks hur regler, lagar och värderingar i samhället kopplat till hållbarhet påverkar SMEs. Studien syftar till att genom kvalitativa intervjuer och enkäter identifiera vilka hinder och utmaningar SMEs upplever med dagens hållbarhetskrav. Genom en analys med stöd av legitimitetsteorin och intressentteorin fokuserar studien på affärsutveckling kopplat till hållbarhet. Den ger också verktyg till makthavare för att exempelvis kunna tillföra ekonomiska medel eller erbjuda skattelättnader för att ge SMEs fler möjligheter och färre hinder att vara ekologiskt hållbara. Rapporten belyser även möjligheter som kan vara viktiga för SMEs kännedom under deras övergång till en CBM.