欧洲的绿色政策:从投资者的选择走向气候中性经济

IF 0.5 Q3 LAW European Company Law Pub Date : 2021-02-01 DOI:10.54648/eucl2021005
E. Rogge, Lara Ohnesorge
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引用次数: 5

摘要

企业是向气候中性社会过渡的主要参与者。这也反映在欧盟的绿色政策议程中,包括最新的“绿色协议”,该协议旨在改进和引入立法,以控制和深入了解企业对环境的影响。这项立法和这篇文章的重点是大公司对其非财务影响的报告。特别是审查了《非财务报告指令》的修订、新的分类条例和新的可持续财务披露条例。这些将触发投资者可以使用的新的非金融信息。正如本文所述,欧洲政策议程基于这样一种理念,即向市场提供此类信息将释放私人投资,确保向气候中性经济转变。然而,这确实需要某种形式的“开明”持股。欧洲绿色交易、非财务报告指令、分类规则、可持续财务披露规则
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Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice
Corporations are primary actors in transitioning to a climate neutral society. This is also reflected in the green policy agenda of the European Union, including the latest ‘Green Deal’, which is seeking to improve and introduce legislation that will control and provide more insight into the impact of corporations on the environment. The focus of some of this legislation, and of this article, is on the reporting by larger corporations on their non-financial impact. In particular, the revision of the Non-Financial Reporting Directive, the new Taxonomy Regulation and the new Sustainable Finance Disclosure Regulation are examined. These will trigger newly available non-financial information which can be used by investors. As this article sets out, the European policy agenda is based on the notion that providing the markets with such information will unlock private investments, ensuring a shift towards a climate neutral economy. This does, however, require some form of ‘enlightened’ shareholdership. European Green Deal, Non-Financial Reporting Directive, Taxonomy Regulation, Sustainable Finance Disclosure Regulation
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