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Archive » September 2024 » Sustainable finance and Smes, the key role of disclosure. European regulation and future developments

Sustainable finance and Smes, the key role of disclosure. European regulation and future developments

Andrea Giannini
September 2024 - n. 9
Keywords: Finanza sostenibile, Pmi, normativa comunitaria
Jel codes: G20, L20, M14, K20

Transparency rules on sustainable finance are changing the relationship between banks and Smes. National and European institutions are committed to fostering a path of greater awareness and collaboration between actors with different needs. A key point is the availability of new Esg data. A fundamental contribution will come from digitization, also favored by the establishment of a single European data access point (Esap), which will also extend to voluntary sustainability information. In addition, the work started at Efrag for the definition of the new sectoral standards of sustainability reporting will define a new information context, also innovating the existing data collection process.

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