000120195 001__ 120195
000120195 005__ 20240731103313.0
000120195 0247_ $$2doi$$a10.1002/csr.2423
000120195 0248_ $$2sideral$$a131211
000120195 037__ $$aART-2023-131211
000120195 041__ $$aeng
000120195 100__ $$0(orcid)0000-0003-1619-8042$$aMoneva, J.M.$$uUniversidad de Zaragoza
000120195 245__ $$aSustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?
000120195 260__ $$c2023
000120195 5060_ $$aAccess copy available to the general public$$fUnrestricted
000120195 5203_ $$aThe European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.
000120195 536__ $$9info:eu-repo/grantAgreement/ES/UZ/UZ2021-SOC-02$$9info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-20R$$9info:eu-repo/grantAgreement/ES/DGA/LMP159-21
000120195 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000120195 590__ $$a8.3$$b2023
000120195 592__ $$a2.201$$b2023
000120195 591__ $$aBUSINESS$$b23 / 302 = 0.076$$c2023$$dQ1$$eT1
000120195 593__ $$aDevelopment$$c2023$$dQ1
000120195 591__ $$aMANAGEMENT$$b23 / 401 = 0.057$$c2023$$dQ1$$eT1
000120195 593__ $$aStrategy and Management$$c2023$$dQ1
000120195 591__ $$aENVIRONMENTAL STUDIES$$b14 / 182 = 0.077$$c2023$$dQ1$$eT1
000120195 593__ $$aManagement, Monitoring, Policy and Law$$c2023$$dQ1
000120195 594__ $$a17.2$$b2023
000120195 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000120195 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, S.$$uUniversidad de Zaragoza
000120195 700__ $$0(orcid)0000-0001-6673-4945$$aAranda-Usón, A.$$uUniversidad de Zaragoza
000120195 700__ $$aAlvarez Etxeberria, I.
000120195 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000120195 773__ $$g30, 3 (2023), 1336-1347$$pCorp. soc.-resp. environ. manag.$$tCorporate Social Responsibility and Environmental Management$$x1535-3958
000120195 8564_ $$s1468024$$uhttps://zaguan.unizar.es/record/120195/files/texto_completo.pdf$$yVersión publicada
000120195 8564_ $$s2310775$$uhttps://zaguan.unizar.es/record/120195/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000120195 909CO $$ooai:zaguan.unizar.es:120195$$particulos$$pdriver
000120195 951__ $$a2024-07-31-09:40:25
000120195 980__ $$aARTICLE