Search Results - subject:"EU taxonomy"

EU's sustainable finance disclosure regulation : does the hybrid reporting regime undermine the goal to reorient capital to climate action?

Cochran, Ian; Mackenzie, Craig; Brander, Matthew - In: Climate policy 25 (2025) 1, pp. 76-88

Persistent link: https://www.econbiz.de/10015196320

Mandatory disclosure of standardized sustainability metrics : the case of the EU Taxonomy Regulation

Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen C. - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2171-2190

Persistent link: https://www.econbiz.de/10015333445

The impact of EU Taxonomy for Sustainable Activities on European utilities' performance

Tonnarello, Federica; Vermiglio, Carlo; Migliardo, Carlo; … - 2025

Persistent link: https://www.econbiz.de/10015358097

Sustainable finance taxonomies: Enabling the transition towards net zero? Transition score for international frameworks

Marchewitz, Catherine; Ballesteros, Fernanda; Schütze, … - 2024

A plethora of sustainable finance taxonomies are emerging worldwide to support shifting trillions for climate action. Employing a qualitative research approach, we use document analysis to assess 26 sustainable finance taxonomy frameworks worldwide that are in the developing phase or have been...

Persistent link: https://www.econbiz.de/10014635082

Transitioning to net zero: Full potential of sustainable finance taxonomies not yet exhausted

Marchewitz, Catherine; Schütze, Franziska; … - In: DIW Weekly Report 14 (2024) 28, pp. 189-197

Sustainable finance taxonomies such as the European Union (EU) taxonomy can support the transition to a climate …

Persistent link: https://www.econbiz.de/10014635102

Übergang zur Klimaneutralität: Potenzial nachhaltiger Finanztaxonomien noch nicht ausgeschöpft

Marchewitz, Catherine; Schütze, Franziska; … - In: DIW Wochenbericht 91 (2024) 28, pp. 443-451

Nachhaltige Finanztaxonomien wie die Taxonomie der Europäischen Union (EU) können den Übergang zur Klimaneutralität unterstützen. Als Klassifizierungssysteme sollen sie Transparenz und Orientierung bieten, wie Finanzströme in nachhaltige und klimaschonende Aktivitäten gelenkt werden...

Persistent link: https://www.econbiz.de/10014635111

The steering effect of the EU taxonomy: Evidence from German institutional and retail investors

Chrzan, Sandra; Pott, Christiane - In: Review of Financial Economics 42 (2024) 4, pp. 349-375

The EU taxonomy, introduced in 2022, is a comprehensive classification system categorizing environmentally sustainable … economic activities. This study examines the impact of incorporating EU taxonomy data into corporate environmental disclosure …

Persistent link: https://www.econbiz.de/10015101879

A process model approach to integrate future climate change into corporate strategies

Gehrke, Janna-Malin; Groth, Markus; Seipold, Peer - 2024

Persistent link: https://www.econbiz.de/10015194398

Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548

Persistent link: https://www.econbiz.de/10015178533

The EU Taxonomy, sustainability reporting and financial institutions : understanding the elements driving regulatory uncertainty

Garcia-Torea, Nicolas; Luque-Vílchez, Mercedes; … - In: Accounting forum 48 (2024) 3, pp. 427-454

Persistent link: https://www.econbiz.de/10015188207