This report assesses the impact of the COVID-19 pandemic on POEs and SMEs and their ability to implement the Sustainable Development Goals (SDGs). The report provides recommendations to relevant stakeholders on crisis response and recovery so that companies can receive effective support and achieve a return to steady growth through sustainable solutions. All findings are based on nearly real-time evidence, gathered from in-depth interviews with companies and industry experts from different sectors as well as a thorough review of research literature published by 10 organizations on the impact of the crisis. The latter constitutes a meta-analysis of 10 online surveys covering over 78,000 SMEs and large POEs, all conducted in the weeks following the outbreak.