Anzeige
Erschienen in:
2024 | OriginalPaper | Buchkapitel
3. The European Union’s Green Deal—Trigger of the ESG Boom
verfasst von : Klaus Rainer Kirchhoff, Sönke Niefünd, Julian von Pressentin
Erschienen in: ESG: Sustainability as a Strategic Success Factor
Verlag: Springer Fachmedien Wiesbaden
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by (Link öffnet in neuem Fenster)
Abstract
This chapter analyzes the role of the EU Taxonomy Regulation (2020/852) and the SFDR Disclosure Regulation in the integration and definition of sustainability in the business and financial context. It delves into the challenges and impacts of these EU directives on sustainability goals, environmental standards, and transparency in financial products. Furthermore, the text discusses the six environmental objectives of the taxonomy, the distinction between taxonomy eligibility and compliance, and the unintended effects of the SFDR regulation’s classification system. Controversies surrounding the inclusion of gas and nuclear energy in the taxonomy and the role of supervisory bodies in monitoring sustainability reporting are also highlighted. It is emphasized that, despite political influences and controversies, both regulations represent essential tools for the standardization and regulation of sustainability.
