SME disclosure on taxonomy alignment: cost/benefit analysis

The study (i) maps the number of SMEs per sector that are directly or indirectly might fall within the scope of the Taxonomy Regulation, (ii) assesses the costs and benefits of Taxonomy alignment dislosures by SMEs, (iii) identifies those technical screening criteria that are particularly costly and burdensome, (iv) provides simplification options on how the technical screening criteria and reporting requirements could be simplified for SMEs to ensure access to sustainable finance, and (v) formulates policy recommendations, as for example regarding the revision of the Green Asset Ratio (GAR). The analysis will feed into the review of the Disclosure Delegated Act and support the Commission’s decision on the possible future coverage of SMEs under this delegated act.

Find a link to the report here