Authors
Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs, European Commission, Oxford Research, Syntesia, Trinomics, Giannotti, Enrico, Bolognini, Alberto, Pal, Timea
- Catalogue number
- ET-05-24-276-EN-N
- Citation
- European Commission, Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs, Giannotti, E., Bolognini, A., Pal, T., SME disclosure on taxonomy alignment – Cost/benefit analysis – Final report. Volume 2 , Publications Office of the European Union, 2024, https://data.europa.eu/doi/10.2873/858495
- DOI
- https://data.europa.eu/doi/10.2873/858495
- ISBN
- 978-92-68-14471-8
- Pages
- 76
- Published in
- Belgium
- Themes
- Enterprise
Table of Contents
- ANNEX A SME Survey 8
- A.1 - Survey questionnaire 8
- Appendix A.1 Sector Lists for question #3 15
- A.2 - Survey results 19
- ANNEX B SME mapping 33
- B.1 Introduction 33
- B.2 Methodological approach 34
- Step #1: Taxonomy relevant NACE codes extraction and consolidation 34
- Step #2: Consolidation of NACE codes with SME statistics and eligibility estimation 35
- Step #3: Estimation of directly eligible SMEs 36
- Step #4: Estimation of indirect eligibility 38
- Step #5: Estimation of external finance reliance 39
- Step #6: Prioritisation of Taxonomy relevant sectors 40
- B.3 SME mapping results 41
- B.3.1 SMEs in the EU 41
- B.3.2 Direct eligibility 43
- B.3.3 Indirect eligibility 48
- B.3.4 External finance reliance 50
- B.3.5 Prioritisation of Taxonomy exposed sub-sectors 53
- B.4 Summary of key findings 55
- Appendix B.1 Mapping NACE and Taxonomy sections 56
- ANNEX C Selected financing schemes related to the EU Taxonomy 70
- ANNEX D SME-focused EU policies and EU due diligence regulations 73
