120195 20241125101126.0 doi 10.1002/csr.2423 sideral 131211 ART-2023-131211 eng Moneva, J.M. Universidad de Zaragoza (orcid)0000-0003-1619-8042 Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? 2023 Access copy available to the general public Unrestricted The 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. info:eu-repo/grantAgreement/ES/DGA/LMP159-21 info:eu-repo/grantAgreement/ES/DGA/S33-20R info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00 info:eu-repo/grantAgreement/ES/UZ/UZ2021-SOC-02 info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 8.3 2023 BUSINESS 23 / 304 = 0.076 2023 Q1 T1 MANAGEMENT 23 / 407 = 0.057 2023 Q1 T1 ENVIRONMENTAL STUDIES 14 / 182 = 0.077 2023 Q1 T1 2.201 2023 Development 2023 Q1 Strategy and Management 2023 Q1 Management, Monitoring, Policy and Law 2023 Q1 17.2 2023 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Scarpellini, S. Universidad de Zaragoza (orcid)0000-0001-7077-5352 Aranda-Usón, A. Universidad de Zaragoza (orcid)0000-0001-6673-4945 Alvarez Etxeberria, I. 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 30, 3 (2023), 1336-1347 Corp. soc.-resp. environ. manag. Corporate Social Responsibility and Environmental Management 1535-3958 1468024 http://zaguan.unizar.es/record/120195/files/texto_completo.pdf Versión publicada 2310775 http://zaguan.unizar.es/record/120195/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:120195 articulos driver 2024-11-22-11:57:48 ARTICLE