Abstract
The costs of the green transition are unevenly distributed across firms. While Directive (EU) 2024/825 represents a significant step toward transparency and consumer protection, its implementation risks widening the gap between large corporations and SMEs unless supportive measures are developed. By combining case law analysis, empirical data, and practical tools, our research project seeks to offer both an analytical framework and concrete solutions. Ultimately, supporting SMEs in the green transition is not only a matter of legal compliance but also an economic necessity to ensure the success of sustainability policies without marginalising the very firms that constitute the backbone of the European economy.