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Background <p>As the EU Green Deal accelerates the transition to a sustainable economy, access to reliable sustainability data from small and medium-sized enterprises (SMEs) becomes increasingly crucial for meeting regulatory and market demands. However, SMEs face significant challenges in complying with EU Taxonomy reporting due to complex criteria, high costs, and limited resources. The EU LIFE-CET-21 funded CONFESS project aims to bridge this gap by developing the Clean Leap Tool&#xa0;-&#xa0;a practical and accessible solution tailored to SME’s unique needs. This paper presents the methodology and framework behind the tool, with a particular focus on adapting EU Taxonomy criteria to reduce reporting complexity for clean energy SMEs.</p> Methods and results <p>The&#xa0;Design Science Research Methodology (DSRM)&#xa0;as proposed by Peffers et al.&#xa0;(2007) was used to systematically develop and evaluate an innovative tool addressing the identified problem of EU Taxonomy reporting complexity for SMEs. This study rigorously follows all six DSRM activities to develop and validate a comprehensive solution for voluntary and simplified EU Taxonomy reporting, ensuring both methodological consistency and practical applicability of the resulting Clean Leap Tool. The methods for criteria simplification follow a structured, four-step process ((1) improving user-friendliness by eliminating ambiguities and enhancing data accessibility, (2) strengthening SME capacities through guidelines and tools, (3) modifying assessment criteria to improve proportionality, and (4) substituting or exempting criteria where simplification is not feasible), suggested by (Giannotti et al. 2024), where the steps are used in combination to enhance accessibility and reduce reporting burdens. The resulting Clean Leap Tool ensures a more manageable compliance process while maintaining alignment with EU regulations.</p> Conclusions <p>By providing a user-friendly web application that simplifies criteria and streamlines the reporting process, it significantly lowers the barriers SMEs encounter in complying with EU Taxonomy requirements. The tool’s modular structure enables corporates to familiarize themselves with necessary standards without incurring substantial upfront costs. Beyond SMEs, its applicability could be extended to larger companies, particularly as voluntary sustainability reporting gains prominence due to regulatory developments such as the Omnibus Directive.</p>

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Enabling voluntary EU Taxonomy disclosure for the clean energy sector: introducing the Clean Leap Tool

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2025年11月7日

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  • Sarina Achterfeldt,
  • Moritz Driescher,
  • Mario Alessi,
  • Ondřej Stogl,
  • Michaela Valentová,
  • Marzia Traverso

摘要

Background

As the EU Green Deal accelerates the transition to a sustainable economy, access to reliable sustainability data from small and medium-sized enterprises (SMEs) becomes increasingly crucial for meeting regulatory and market demands. However, SMEs face significant challenges in complying with EU Taxonomy reporting due to complex criteria, high costs, and limited resources. The EU LIFE-CET-21 funded CONFESS project aims to bridge this gap by developing the Clean Leap Tool - a practical and accessible solution tailored to SME’s unique needs. This paper presents the methodology and framework behind the tool, with a particular focus on adapting EU Taxonomy criteria to reduce reporting complexity for clean energy SMEs.

Methods and results

The Design Science Research Methodology (DSRM) as proposed by Peffers et al. (2007) was used to systematically develop and evaluate an innovative tool addressing the identified problem of EU Taxonomy reporting complexity for SMEs. This study rigorously follows all six DSRM activities to develop and validate a comprehensive solution for voluntary and simplified EU Taxonomy reporting, ensuring both methodological consistency and practical applicability of the resulting Clean Leap Tool. The methods for criteria simplification follow a structured, four-step process ((1) improving user-friendliness by eliminating ambiguities and enhancing data accessibility, (2) strengthening SME capacities through guidelines and tools, (3) modifying assessment criteria to improve proportionality, and (4) substituting or exempting criteria where simplification is not feasible), suggested by (Giannotti et al. 2024), where the steps are used in combination to enhance accessibility and reduce reporting burdens. The resulting Clean Leap Tool ensures a more manageable compliance process while maintaining alignment with EU regulations.

Conclusions

By providing a user-friendly web application that simplifies criteria and streamlines the reporting process, it significantly lowers the barriers SMEs encounter in complying with EU Taxonomy requirements. The tool’s modular structure enables corporates to familiarize themselves with necessary standards without incurring substantial upfront costs. Beyond SMEs, its applicability could be extended to larger companies, particularly as voluntary sustainability reporting gains prominence due to regulatory developments such as the Omnibus Directive.