The European Union is very active in the field of the fight against climate change. EUpolicy is reflected in various acts, with the aim of promoting sustainable activities. Inthe normative framework of finance, the term taxonomy refers to a classification ofsustainable economic activities, having a favorable impact on the environment. Itsobjective is to give investors the certainty of investing in “green” activities. Therefore,in the field of sustainable finance, legally the term taxonomy has a very precisemeaning: its function is not only to indicate a classification, but above all to certify thesustainability of the activities identified, with very important consequences in terms offinancing.

Finance durable : le terme taxonomie dans la réglementation de l’Union Européenne

Quadri S.
2024-01-01

Abstract

The European Union is very active in the field of the fight against climate change. EUpolicy is reflected in various acts, with the aim of promoting sustainable activities. Inthe normative framework of finance, the term taxonomy refers to a classification ofsustainable economic activities, having a favorable impact on the environment. Itsobjective is to give investors the certainty of investing in “green” activities. Therefore,in the field of sustainable finance, legally the term taxonomy has a very precisemeaning: its function is not only to indicate a classification, but above all to certify thesustainability of the activities identified, with very important consequences in terms offinancing.
2024
L’Union européenne est très active dans le domaine de la lutte contre le changementclimatique. La politique de l’UE se traduit par divers actes, dans le but de promouvoirles activités « durables ». Dans le cadre normatif de la finance, le terme taxonomie désigne une classification des activités économiques durables ayant un impactfavorable sur l’environnement. Son objectif est de donner aux investisseurs lacertitude d’investir dans des activités « vertes ». Dans le domaine de la financedurable, le terme taxonomie a un sens très précis : il n’a pas seulement pour fonctiond’indiquer une classification, mais de certifier la durabilité des activités identifiées,avec des conséquences importantes en termes de financement.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11367/135056
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