000119964 001__ 119964
000119964 005__ 20230914083713.0
000119964 0247_ $$2doi$$a10.3232/UBR.2022.V19.N2.03
000119964 0248_ $$2sideral$$a130803
000119964 037__ $$aART-2022-130803
000119964 041__ $$aeng
000119964 100__ $$aBenito-Bentué, Darío
000119964 245__ $$aFinancial institutions facing the challenge of the european taxonomy of sustainable investments and the circular economy disclosure
000119964 260__ $$c2022
000119964 5060_ $$aAccess copy available to the general public$$fUnrestricted
000119964 5203_ $$aIn 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.
000119964 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-20R$$9info:eu-repo/grantAgreement/ES/UZ/UZ2021-SOC-02
000119964 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000119964 592__ $$a0.136$$b2022
000119964 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2022$$dQ4
000119964 593__ $$aFinance$$c2022$$dQ4
000119964 593__ $$aEconomics and Econometrics$$c2022$$dQ4
000119964 594__ $$a0.8$$b2022
000119964 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000119964 700__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, Miguel$$uUniversidad de Zaragoza
000119964 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000119964 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000119964 773__ $$g19, 2 (2022), 120-161$$pUCJC bus. soc. rev$$tUCJC business and society review$$x2659-3270
000119964 8564_ $$s603753$$uhttps://zaguan.unizar.es/record/119964/files/texto_completo.pdf$$yVersión publicada
000119964 8564_ $$s1646335$$uhttps://zaguan.unizar.es/record/119964/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000119964 909CO $$ooai:zaguan.unizar.es:119964$$particulos$$pdriver
000119964 951__ $$a2023-09-13-14:36:19
000119964 980__ $$aARTICLE