This publication addresses specific considerations for proliferation resistance and safeguards for small and medium sized reactors (SMRs). It describes the framework analysis through comparing and harmonizing the Generation IV International Forum and the International Project on Innovative Nuclear Reactors and Fuel Cycles methodologies, defines the proliferation resistance assessment and safeguards by design approach and presents the current implementation of proliferation resistance measures in innovative SMRs. The appendices include information on the example of a procedure to support a facility’s analysis of the safeguarding situation in support of safeguards by design, and a template listing required proliferation resistance related design information. An overview of SMR design and development activities and state perspectives is given in the annexes.