**Author details**

Patrizia Riva\*, Maurizio Comoli and Ambra Garelli DISEI, Department of Economics and Business Studies, Piemonte Orientale University, Novara, Italy

\*Address all correspondence to: patrizia.riva@uniupo.it

© 2021 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/ by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

*ESG for SMEs: Can the Proposal 2021/0104 for a European Directive Help in the Early Detection… DOI: http://dx.doi.org/10.5772/intechopen.101234*
