| 000 -LEADER |
|---|
| fixed length control field |
03290nam a22004450i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00007160 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250123012005.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220905s2022 lu d fs i000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-92-76-55056-3 |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
1831-9424 |
| 024 ## - OTHER STANDARD IDENTIFIER |
|---|
| Additional codes following the standard number or code |
. |
| Source of number or code |
doi |
| Standard number or code |
10.2760/69381 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ES-MaONT |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5563 |
| Personal name |
Möslinger, Margot |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Data Platform support to SMEs for ESG reporting and EU taxonomy implementation |
| Remainder of title |
: preliminary assessment |
| Statement of responsibility, etc. |
/ Margot Möslinger, Alessandro Fazio, Olivier Eulaerts ; Joint Research Centre (European Commission) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Luxemburgo : |
| Name of publisher, distributor, etc. |
Publications Office of the European Union, |
| Date of publication, distribution, etc. |
2022 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
40 p. : |
| Other physical details |
gráf. ; |
| Dimensions |
1 documento PDF |
| 336 ## - CONTENT TYPE |
|---|
| Source |
isbdcontent |
| Content type term |
texto (visual) |
| 337 ## - MEDIA TYPE |
|---|
| Source |
isbdmedia |
| Media type term |
electrónico |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
recurso en línea |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Aunque las pequeñas y medianas empresas (PYME) que no cotizan en bolsa representan el 99 % de las empresas de la UE, actualmente están exentas de divulgar información sobre sostenibilidad en virtud del nuevo Reglamento de taxonomía de la UE. Sin embargo, las PYME podrían beneficiarse de la presentación de informes voluntarios a través de una mayor visibilidad, un mejor acceso acrédito, oportunidades de evaluación comparativa y seguimiento mejorado de las trayectorias hacia los objetivos de sostenibilidad. Las plataformas digitales pueden ayudar a las pymes a informar, pero el panorama actual de soluciones dirigidas a las pymes está fragmentado. Los problemas subyacentes son la falta de estandarización, métricas no armonizadas e incentivos limitados para que las pymes asignen tiempo y recursos a las divulgaciones voluntarias. Un análisis de las soluciones existentes basado en investigaciones documentales y entrevistas con proveedores de plataformas destacó la necesidad de comunicar claramente a las pymes el valor añadido de la divulgación. Las barreras para que las pymes divulguen voluntariamente información sobre sostenibilidad podrían reducirse desplazando los costos (elevados) de ellas hacia plataformas de datos o inversores interesados en los datos |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
The reuse policy of the European Commission is implemented by the Commission Decision 2011/833/EU of 12 December 2011 on the reuse of Commission<br/>documents (OJ L 330, 14.12.2011, p. 39). Except otherwise noted, the reuse of this document is authorised under the Creative Commons Attribution 4.0<br/>International (CC BY 4.0) licence |
| Jurisdiction |
; Comisión Europea |
| 610 24 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| 9 (RLIN) |
1508 |
| Corporate name or jurisdiction name as entry element |
Unión Europea |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Sostenibilidad |
| 9 (RLIN) |
5192 |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| 9 (RLIN) |
2198 |
| Geographic name |
Europa |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Transformación digital para la sostenibilidad |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Transformación digital de la empresa y emprendimiento digital |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
UE |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
PYMES |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
transformación digital |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
desarrollo sostenible |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
innovación |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
plataformas de datos |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5564 |
| Personal name |
Fazio, Alessandro |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
4680 |
| Personal name |
Eulaerts, Olivier |
| 710 1# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Comisión Europea. |
| Subordinate unit |
Centro Común de Investigación |
| 9 (RLIN) |
2681 |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Unión Europea |
| 9 (RLIN) |
1508 |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://op.europa.eu/en/publication-detail/-/publication/c669a542-1468-11ed-8fa0-01aa75ed71a1/">https://op.europa.eu/en/publication-detail/-/publication/c669a542-1468-11ed-8fa0-01aa75ed71a1/</a> |
| Nonpublic note |
Abierto |
| Link text |
Acceso al documento |
| Electronic format type |
pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Informes |
| Source of classification or shelving scheme |
|