Samenvatting

True Price (TP) transparency offers a structured approach to integrate sustainability into SME investment decisions by quantifying hidden social and environmental costs. This study explores how SMEs respond to TP insights, identifying key enablers and barriers to adoption. The Theory of Planned Behavior serves as a framework to evaluate investment decision-making. Data collection is based on action research in Dutch agriculture, conducted in collaboration with Dutch farmers. The Impact Institute’s calculation method was used to determine True Prices and assess their influence on sustainability-oriented investments.
Findings reveal that financial capacity, regulatory frameworks, and data-driven decision-support tools facilitate SME adoption of TP, particularly in highly regulated sectors like agriculture. However, barriers such as supply chain constraints, market acceptance, and the complexity of TP implementation limit widespread adoption. While subjective norms and industry-wide collaboration enhance adoption, fragmented implementation poses competitive disadvantages. Policy incentives, regulatory alignment, and simplified methodologies are essential to increase SME participation in TP initiatives.
This study contributes to sustainability and financial decision-making literature by demonstrating that financial transparency alone is insufficient for True Price adoption at SMEs. Successful True Price implementation requires external pressures, stakeholder collaboration, and market feasibility. The findings offer practical insights for policymakers and industry leaders seeking to facilitate True Price integration across diverse SME contexts.