{"title":"通过透明度和定义实现可持续性:对2019/2088号法规和2020/852号法规的几点思考","authors":"Chris van Oostrum","doi":"10.54648/eucl2021003","DOIUrl":null,"url":null,"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.\nDisclosure Regulation, Taxonomy Regulation, Sustainable Finance, Transparency, ESG, Sustainable terminology, Green terminology, Sustainability","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":" ","pages":""},"PeriodicalIF":0.5000,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Sustainability Through Transparency and Definitions: A Few Thoughts on Regulation (EU) 2019/2088 and Regulation (EU) 2020/852\",\"authors\":\"Chris van Oostrum\",\"doi\":\"10.54648/eucl2021003\",\"DOIUrl\":null,\"url\":null,\"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.\\nDisclosure Regulation, Taxonomy Regulation, Sustainable Finance, Transparency, ESG, Sustainable terminology, Green terminology, Sustainability\",\"PeriodicalId\":11843,\"journal\":{\"name\":\"European Company Law\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.5000,\"publicationDate\":\"2021-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Company Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/eucl2021003\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Company Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/eucl2021003","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"LAW","Score":null,"Total":0}
Sustainability Through Transparency and Definitions: A Few Thoughts on Regulation (EU) 2019/2088 and Regulation (EU) 2020/852
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