{"title":"绿色资产比率--相同但不同？","authors":"Jan Müller-Dethard, Matthias Petras","doi":"10.15375/zbb-2023-0609","DOIUrl":null,"url":null,"abstract":"Abstract The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.","PeriodicalId":485421,"journal":{"name":"Zeitschrift für Bankrecht und Bankwirtschaft","volume":"17 8","pages":"385 - 392"},"PeriodicalIF":0.0000,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Green Asset Ratio – same same but different?\",\"authors\":\"Jan Müller-Dethard, Matthias Petras\",\"doi\":\"10.15375/zbb-2023-0609\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.\",\"PeriodicalId\":485421,\"journal\":{\"name\":\"Zeitschrift für Bankrecht und Bankwirtschaft\",\"volume\":\"17 8\",\"pages\":\"385 - 392\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Zeitschrift für Bankrecht und Bankwirtschaft\",\"FirstCategoryId\":\"0\",\"ListUrlMain\":\"https://doi.org/10.15375/zbb-2023-0609\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Zeitschrift für Bankrecht und Bankwirtschaft","FirstCategoryId":"0","ListUrlMain":"https://doi.org/10.15375/zbb-2023-0609","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Abstract The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.
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