Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises
通过调查192名中小企业会计从业者，发现他们认为欧盟绿色分类法要求可行，但资源限制可能导致无意义的披露和漂绿，需要政府资助支持。
This research investigates accounting practitioners' perceptions of the feasibility of implementing the EU Green Taxonomy ("the Taxonomy") for Small-and Medium-Sized Enterprises (SMEs) and assesses the reporting challenges, supports required and SME benefits from the provision of Taxonomy disclosures.We approach our study from the perspectives of institutional theory and legitimacy theory.We adopt a novel methodology to explore our research questions using two case studies to engage 192 SME accounting practitioners in completing a survey questionnaire.We differentiate respondents in terms of "performers" and "conformers".Our findings suggest that accounting practitioners believe the Taxonomy requirements to be feasible.From a legitimacy theory perspective, the data suggests both symbolic and substantive actions may be taken in providing Taxonomy disclosures.We also find evidence to suggest that where implementation costs are substantial, accounting practitioners believe that SMEs will only align with the Taxonomy when coerced to do so, consistent with institutional theory.Our findings add to the growing literature on the Taxonomy by showing that the quality of disclosures is contingent on targeted provision of government funding and resources to SMEs and their accounting practitioners. Highlights. Surveyed SME accounting practitioners on the feasibility of the EU Green Taxonomy. .Novel methodology using two case studies to engage SME accounting practitioners. .SME Accounting practitioners believe the Taxonomy requirements to be feasible. .Resource constraints may lead to meaningless disclosures and potential greenwashing.