The vast bulk of small and medium-sized firms in Scotland think they should be tackling climate change but almost half complain that they do not have the resources to make a good job of it, research shows.

In a survey by SBC Member Company KPMG, nine out of 10 SMEs said all businesses had a responsibility to take climate change seriously and almost 60% thought they could make some difference.

A clear majority of SMEs had adopted measures such as recycling or trying to reduce energy costs.

However, 43% complained they did not have the money or time to do all that they could, and 80% thought it was up to political leaders to take the greatest responsibility for driving efforts to tackle climate change.

Some 57% would prefer action through the tax system rather than carbon trading mechanisms, which are perceived to be complex.

Paula Murphy, of KPMG's risk and sustainability advisory services, said too many firms believed that they should be making grand gestures, when there were many simple measures that can make a real difference.

For example, investing in energy efficiency could simultaneously reduce costs and exposure to future regulatory risk.

She said: "Having strong green credentials can undoubtedly help strengthen brands in the eyes of today's more environmen- tally discerning customers, building loyalty and boosting customer acquisition and retention."

The research was published a day after former US president Bill Clinton called on the US to unleash the greatest concentration of economic activity since the Second World War to tackle global warming.

The Carbon Disclosure Project linking 315 institutional investors announced a partnership with Wal-Mart Stores, the retail colossus, which it claimed would "engage Wal-Mart's supply chain" to help tackle climate change.