Sustainability Through Transparency and Definitions: A Few Thoughts on Regulation (EU) 2019/2088 and Regulation (EU) 2020/852

Abstract

Against the background of the EU policy goal to reorient capital flows towards sustainable investment, this article will review the extent to which Regulation (EU) 2019/2088 (Disclosure Regulation) and Regulation (EU) 2020/852 (Taxonomy Regulation) are effective in terms of increasing investor confidence to invest in sustainable economic activities. In this respect, particular focus will be on the relationship between the disclosure obligations and the terminology ensuing from the two regulations. Disclosure Regulation, Taxonomy Regulation, Sustainable Finance, Transparency, ESG, Sustainable terminology, Green terminology, Sustainability