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Role of ESG reporting in small and medıum-sized enterprises : benefits, challenges and the EU’s regulatory push

Gürlevük Emir

Energy Policy Studies

2024

No. 1 (14)

62--81

This article examines the growing importance of Environmental, Social, and Governance (ESG) reporting, focusing on small and medium-sized enterprises (SMEs) and the European Union’s (EU) regulatory framework. The research is structured around three key questions: the motivations behind the EU’s implementation of ESG regulations, the benefits SMEs can derive from adopting ESG reports, and the challenges businesses face during this process. Moreover, the article explores how the EU’s regulatory push is driven by goals related to environmental sustainability, social responsibility, and corporate governance, aiming to align with global climate initiatives. It also investigates how SMEs can benefit from ESG reporting by improving operational efficiency, securing access to capital, and building stronger stakeholder relationships. However, it acknowledges the significant challenges faced by businesses, including compliance costs, difficulties in data collection, and the complex nature of regulatory requirements. Through a comprehensive analysis, this paper provides insights into the evolving role of ESG in shaping business practices and policy, with particular emphasis on its impact on SMEs and the broader EU economy. The findings aim to contribute to a better understanding of ESG as a strategic tool and its implications for businesses within the EU regulatory context. At the end of the article, the case study thoroughly details how DHL, a company that has proven itself in the logistics sector and ESG reporting, managed the process and the key aspects they focused on.SMe, Corporate Social Responsibility (CSR), Sustainability, European Union, Enviromental, Social and Governance (ESG) Report