

Martta Ääri
15.4.2025
Banks, investors, and large companies are required to collect sustainability data from their stakeholders. This pressure is moving down the value chain and directly affecting SMEs.
Sustainable Finance Disclosure Regulation (SFDR)
Investors are required to report on the sustainability impacts of their portfolios. When companies apply for financing, they are increasingly expected to provide data on emissions and social indicators, among other ESG metrics.
EU Taxonomy
The EU Taxonomy defines which economic activities can be classified as environmentally sustainable. In order for large companies and financial institutions to demonstrate taxonomy alignment in their operations or investments, they must obtain data from SMEs in their value chains. This creates a need to report, for example, taxonomy-eligible investments and sustainability-supporting business practices.
EBA lending guidelines
Banks are beginning to incorporate ESG risks into their credit decisions. As a result, SMEs are required to provide sustainability-related information as part of loan applications.
CSRD (Corporate Sustainability Reporting Directive)
Large companies are required to report on sustainability impacts across their value chains. This increases disclosure requests directed at SMEs, particularly related to emissions, social risks, and nature-related impacts.
Public procurement and supply chain requirements
The public sector is also integrating sustainability criteria into procurement processes. Without ESG data, companies risk being excluded from tenders.
The EU has introduced a reporting framework designed specifically for SMEs: the VSME standard. VSME provides a structured way to respond to growing information requests from different stakeholders and is rapidly becoming a shared language between SMEs and their partners.
A lack of sustainability data can close doors. At Aila, we help SMEs take control of ESG reporting with a clear, VSME-aligned tool.
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