BackSustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?
| dc.contributor.author | Moneva Abadía, José Mariano | |
| dc.contributor.author | Scarpellini, Sabina | |
| dc.contributor.author | Aranda-Usón, Alfonso | |
| dc.contributor.author | Álvarez Echeverría, Igor | |
| dc.date.accessioned | 2024-02-08T09:14:31Z | |
| dc.date.available | 2024-02-08T09:14:31Z | |
| dc.date.issued | 2022-11-20 | |
| dc.identifier.citation | Corporate Social Responsibility and Environmental Management 30(3) : 1336-1347 (2022) | |
| dc.identifier.issn | 1535-3966 | |
| dc.identifier.uri | http://hdl.handle.net/10810/64971 | |
| dc.description.abstract | La taxonomía europea de las finanzas sostenibles exige a las empresas financieras y no financieras que faciliten a los inversores información sobre el comportamiento medioambiental de sus activos y actividades económicas. Para las instituciones financieras, es crucial hacer visibles las inversiones social y ambientalmente responsables a través de una etiqueta común que garantice normas específicas para toda la Unión Europea. En este contexto, el presente estudio analiza la evolución de las prácticas de elaboración de informes de sostenibilidad y su garantía en una muestra de instituciones financieras europeas. Para ello, utilizamos un doble enfoque metodológico cualitativo, basado en (a) un análisis externo de la información no financiera y su relación con las principales variables económico-financieras de las empresas de la muestra, y (b) un estudio de caso de un banco realizado mediante entrevistas semiestructuradas. Este estudio proporciona un análisis de medición externa de la información no financiera en entidades de diferentes países, que puede contribuir a ampliar el alcance y el nivel de rendición de cuentas en materia de sostenibilidad y economía circular | es_ES |
| dc.description.sponsorship | This study was made possible by funding from the Spanish Ministry of Science and Innovation - Project PID2019-107822RB-I00, and was partially co-financed by the Regional Government of Aragon in the framework of Research Group Ref. S33_20R, and the LMP159_21 project and the University of Zaragoza for the UZ2021-SOC-02 project also is gratefully acknowledged. | |
| dc.language.iso | eng | es_ES |
| dc.publisher | Wiley | es_ES |
| dc.relation | info:eu-repo/grantAgreement/MICINN/PID2019-107822RB-I00 | |
| dc.rights | info:eu-repo/semantics/openAccess | es_ES |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.subject | sustainability reporting | es_ES |
| dc.subject | finance taxonomy | es_ES |
| dc.subject | circular economy | es_ES |
| dc.title | Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? | es_ES |
| dc.type | info:eu-repo/semantics/article | es_ES |
| dc.rights.holder | © 2022 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made. | |
| dc.relation.publisherversion | https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2423 | |
| dc.identifier.doi | 10.1002/csr.2423 | |
| dc.departamentoes | Economía Financiera I | |
| dc.departamentoeu | Finantza Ekonomia I |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's license is described as © 2022 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.