---
res:
  bibo_abstract:
  - The European sustainable finance framework targets large corporations but also
    affects small and medium-sized enterprises (SMEs). This paper examines how European
    SMEs engage with sustainable finance, focusing on financing channels, use of green
    and capital market financing, and integration into sustainability reporting, including
    costs and relevance of data collection.Internal funds, traditional bank loans,
    and public funding programmes are the main instruments for financing SME sustainability,
    while capital market financing and green instruments are largely irrelevant. Traditional
    banking relationships continue as the primary external financing source. Many
    SMEs invest in sustainability without systematically collecting or reporting ESG
    data. Costs for sustainability reporting and ESG data collection in micro and
    small enterprises remain consistent with previous estimates. Despite growing “noise”
    around sustainable finance as a lever for the green transition, capital market
    financing and dedicated green finance instruments remain largely irrelevant for
    SMEs. Sustainability reporting is mainly driven through value chains rather than
    banks, indicating that market demand, not financial instruments, drives SME sustainability
    investment.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Felix
      foaf_name: Rossmann, Felix
      foaf_surname: Rossmann
      foaf_workInfoHomepage: http://www.librecat.org/personId=98531
  - foaf_Person:
      foaf_givenName: Jan
      foaf_name: Greitens, Jan
      foaf_surname: Greitens
  - foaf_Person:
      foaf_givenName: Lisa
      foaf_name: Knoll, Lisa
      foaf_surname: Knoll
      foaf_workInfoHomepage: http://www.librecat.org/personId=88789
  bibo_doi: 10.1108/sfr-01-2026-0019
  dct_date: 2026^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/2977-7542
  dct_language: eng
  dct_publisher: Emerald@
  dct_title: Small and medium-sized enterprises and sustainable finance – European
    survey results@
...