The document discusses best practices for incident response management in small-to-medium enterprises (SMEs) compared to large enterprises. It outlines seven key aspects of incident response: 1) reporting security events and weaknesses, 2) reporting events quickly, 3) reporting security weaknesses, 4) managing incidents and improvements, 5) establishing response responsibilities and procedures, 6) learning from incidents, and 7) collecting evidence. For each aspect, it compares the typical approach in SMEs, which tends to be more informal and compliance-driven, versus large enterprises, which usually have more formalized, rigorous and well-funded incident response programs.