This paper aims to provide insights into the regulatory framework for insurance undertakings under the Taxonomy Regulation in the context of their own direct contribution to the climate goals set by the European Union through their insurance activities. The technical screening criteria were...

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...

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...