119964 20230914083713.0 doi 10.3232/UBR.2022.V19.N2.03 sideral 130803 ART-2022-130803 eng Benito-Bentué, Darío Financial institutions facing the challenge of the european taxonomy of sustainable investments and the circular economy disclosure 2022 Access copy available to the general public Unrestricted 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. info:eu-repo/grantAgreement/ES/DGA/S33-20R info:eu-repo/grantAgreement/ES/UZ/UZ2021-SOC-02 info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.136 2022 Business, Management and Accounting (miscellaneous) 2022 Q4 Finance 2022 Q4 Economics and Econometrics 2022 Q4 0.8 2022 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Marco-Fondevila, Miguel Universidad de Zaragoza (orcid)0000-0003-2717-8389 Scarpellini, Sabina Universidad de Zaragoza (orcid)0000-0001-7077-5352 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 19, 2 (2022), 120-161 UCJC bus. soc. rev UCJC business and society review 2659-3270 603753 http://zaguan.unizar.es/record/119964/files/texto_completo.pdf Versión publicada 1646335 http://zaguan.unizar.es/record/119964/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:119964 articulos driver 2023-09-13-14:36:19 ARTICLE