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

Benito-Bentué, Darío ; Marco-Fondevila, Miguel (Universidad de Zaragoza) ; Scarpellini, Sabina (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.3232/UBR.2022.V19.N2.03

Año: 2022

Publicado en: UCJC business and society review 19, 2 (2022), 120-161
ISSN: 2659-3270

Factor impacto CITESCORE: 0.8 - Economics, Econometrics and Finance (Q4) - Business, Management and Accounting (Q4)

Factor impacto SCIMAGO: 0.136 - Business, Management and Accounting (miscellaneous) (Q4) - Finance (Q4) - Economics and Econometrics (Q4)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-20R
Financiación: info:eu-repo/grantAgreement/ES/UZ/UZ2021-SOC-02

Tipo y forma: Artículo (Versión definitiva)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)