Financial institutions facing the challenge of the european taxonomy of sustainable investments and the circular economy disclosure

Autor: Benito-Bentué, Darío, Marco-Fondevila, Miguel, Scarpellini, Sabina
Jazyk: angličtina
Rok vydání: 2022
Popis: In the face of the European taxonomy of sustainable investments launched by the European Union, this paper analyses how entities within the banking sector inform about the circular economy to their stakeholders, to contribute to sustainability objectives. To this end, we have analysed the sustainability reports of a sample of Spanish financial institutions. Besides, the use of financial instruments for circular models such as renting has been analysed as a case study for a specific financial company.
Databáze: OpenAIRE