The EU Commission has launched a series of regulatory measures to mobilise public and private funding for the sustainability transformation of the economy. For example, from 2025, larger medium-sized companies without a capital market orientation will also be obliged to publish sustainability information in their management report. They are thus directly affected by the regulatory measures of the EU Commission. However, impacts on non-reporting companies, such as small and medium-sized enterprises (SMEs), are also foreseeable. As large companies have to report on the sustainability of their value chain, they will eventually need corresponding information from the SMEs in their supply chain. Banks also need corresponding information from their corporate customers, regardless of their size, so that they can report on the sustainability of their loan portfolio in the future.
On behalf of the Sparkassen and Volksbanken in the districts of Siegen-Wittgenstein and Olpe as well as the Chamber of Commerce and Industry (IHK) Siegen, scientists from the Institute for SME Research (IfM) Bonn have investigated the direct and indirect effects of EU regulation on SMEs in the study „The Promotion of Sustainable Financing by the EU – Effects on SMEs“ and surveyed almost 200 companies from the Siegen chamber district for this purpose.
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The promotion of sustainable financing by the EU – effects on SMEs
