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

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-06-28 DOI:10.1080/01559982.2024.2364953

Nicolas Garcia-Torea, Mercedes Luque-Vílchez, Pablo Rodríguez-Gutiérrez

引用次数: 0

Abstract

The EU Taxonomy Regulation relies on sustainability reporting to channel financial resources to sustainable activities. Financial institutions are key actors in the Taxonomy setting because they op...

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欧盟分类标准、可持续性报告和金融机构：了解导致监管不确定性的因素

欧盟《分类法条例》依靠可持续发展报告将金融资源导向可持续发展活动。金融机构是 "分类标准 "设置中的关键参与者，因为它们...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.