Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen - In: Corporate Social Responsibility and Environmental Management 32 (2024) 2, pp. 2171-2190
Abstract The European Union's Taxonomy Regulation establishes standardized sustainability metrics and makes disclosure mandatory for many companies, aiming to channel investment into sustainable business. These metrics compete with voluntary third‐party sustainability ratings in influencing...