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1

Oh, Deokkyo, Dawon Lee, and Seung Young Yoon. "A Comparative Legal Study of the EU Taxonomy and the Korean Green Taxonomy." BUSINESS LAW REVIEW 38, no. 3 (2024): 373–421. http://dx.doi.org/10.24886/blr.2024.09.38.3.373.

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Bunciu, Răzvan-Ștefan. "A Taxonomy Of Euroscepticism." Research in Social Change 13, no. 1 (2021): 47–58. http://dx.doi.org/10.2478/rsc-2021-0007.

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Abstract This paper aims to visualise a contemporary phenomenon with dire consequences: Euroscepticism. First of all, I draw the picture of a world in which cleavages dominate social relations. Borders sometimes become bridges between states, paradoxically, as is the case with the European Union (EU). The question is this: How can this cross-border friendship be maintained? I cannot provide an answer, but develop a taxonomy of negative sentiments toward the EU and its policies. By understanding the reasons that lead citizens to criticise the EU, we can prevent these negative thoughts from risi
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Dobránszky-Bartus, Katalin, and Jens Valdemar Krenchel. "The EU sustainable finance taxonomy regulation." Economy & finance 7, no. 4 (2020): 386–411. http://dx.doi.org/10.33908/ef.2020.4.2.

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In this article, we look at the Taxonomy Regulation, which entered into force in June 2020. We describe the requirements for investments and listed companies to have their economic activities labelled green, conditional on not violating safe-guards against doing significant harm to social or human rights. We find that the Taxonomy Regulation is a hybrid regulation, which aims at influencing business activities through regulation of financial services. The relevance of this article for finance research is not least to make clear the bias, or research premise, that will be introduced into any qu
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Sulik-Górecka, Aleksandra, Witold Biały, and Marzena Strojek-Filus. "The Importance of EU Taxonomy for Sustainable Development Reporting. Case Study of Entities Listed on the Warsaw Stock Exchange in Poland." Management Systems in Production Engineering 32, no. 3 (2024): 317–25. http://dx.doi.org/10.2478/mspe-2024-0030.

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Abstract The introduction of the obligation to prepare ESG reports taking into account EU Taxonomy is a challenge for enterprises, but at the same time opens up the possibility of using disclosures in this area to assess entities in the context of environmentally sustainable activities. Legal changes in the field of the Green Deal have been introduced in the last three years, and in the area of EU taxonomy this process is still ongoing, resulting in a deficit of research on the effects of implementing the new legal regulations. The main goal of our study is to assess the importance of the newl
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Lucarelli, Caterina, Camilla Mazzoli, Michela Rancan, and Sabrina Severini. "Classification of Sustainable Activities: EU Taxonomy and Scientific Literature." Sustainability 12, no. 16 (2020): 6460. http://dx.doi.org/10.3390/su12166460.

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In March 2020, the European Commission published the EU Taxonomy, a classification system of economic activities that can be considered environmentally sustainable. Motivated by this policy initiative, we propose a bibliometric analysis, based on the Web of Science database for the period January 1990–March 2020, regarding the extant scientific production related to the EU Taxonomy environmental objectives and macro-sectors. We find that a considerable number of scientific works—161,595 publications—have investigated Taxonomy-related areas, showing that the EU Taxonomy defined a working method
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Kanunnikov, Anatoliy. "A view on ecological and social taxonomy in the EU." Scientific and Analytical Herald of IE RAS 35, no. 5 (2023): 97–112. http://dx.doi.org/10.15211/vestnikieran5202397112.

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The article examines the views in the European Union on ecological and social taxonomy and Reports on this topic submitted to the European Commission. The author shows how the scope of the «Taxonomy Ordinance» is expanding beyond environmentally sustainable economic activities and transferred to the social goals of sustainability. The connection between ecological and social taxonomy is shown and it is noted that social taxonomy was developed in the European Union according to the model of ecological taxonomy. The tasks facing the authors of the Social Taxonomy Report are highlighted. It is em
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Chrzan, Sandra, and Christiane Pott. "The steering effect of the EU taxonomy: Evidence from German institutional and retail investors." Review of Financial Economics 42, no. 4 (2024): 349–75. http://dx.doi.org/10.1002/rfe.1213.

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AbstractThe EU taxonomy, introduced in 2022, is a comprehensive classification system categorizing environmentally sustainable economic activities. This study examines the impact of incorporating EU taxonomy data into corporate environmental disclosure on investor judgments. Through five experimental cases involving standard environmental disclosure and additional moderate/positive/negative taxonomy‐aligned information, we assessed institutional and retail investor evaluations. Results reveal that taxonomy inclusion significantly influences investor judgments, particularly among institutional
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8

Koszel, Maciej. "ESG Reporting: Assessing Compliance of Polish Public Companies with EU Taxonomy Guidelines." Management 28, no. 2 (2025): 252–70. https://doi.org/10.58691/man/196152.

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The paper aims to evaluate how well Polish public companies' activities align with the European Union Taxonomy guidelines (EU Taxonomy). The research involved a review of literature on ESG and non-financial reporting, identification of key guidelines for mandatory disclosures, and analysis of reports from companies listed on the Warsaw Stock Exchange’s three main indices. This approach allowed for determining the shares of activities that meet the EU Taxonomy's compliance and eligibility criteria, focusing on turnover, capital expenditures (CapEx), and operating expenditures (OpEx). The resear
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Giudici, Henri, Fabio Bento, and Kristin Falk. "Industrial Organizations Adapting to the Novel EU Taxonomy While Developing Socio-Technical Systems: A Literature Review." Systems 12, no. 11 (2024): 485. http://dx.doi.org/10.3390/systems12110485.

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The EU taxonomy defines criteria for economic activities committed to a net zero emission by 2050, and other environmental goals. Its overall goal is to direct investments to economic activities aligned with the European Green Deal and, thereby, classified as sustainable. For industrial organizations, there is an urgent need to develop adaptive capabilities to meet the requirements set by the new taxonomy. The present scoping review contributes by analyzing academic publications on this topic through the lens of a complex science and systems approach. It analyzes academic publications on the E
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Jacek, Strojny, and Piecuch Jakub. "The land use structure of agricultural holdings in the Central and East European Countries and its evolution." Agricultural Economics (Zemědělská ekonomika) 63, No. 1 (2017): 13–23. http://dx.doi.org/10.17221/237/2015-agricecon.

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The taxonomy of agricultural holdings’ land use structure of the CEEC countries that are the EU members aims to investigate the diversity of this phenomenon and its evolution in 2005–2010. In order to establish homogenous clusters of land use, a structural taxonomy technique called the vectors elimination method was employed. The research outcome was the split of the entire data set into 5 subgroups characterizing more homogenous land use structures. Migrations of countries between the taxonomic subgroups over time were determined by the character of the transformation of the land use structur
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11

van Oostrum, Chris. "Sustainability Through Transparency and Definitions: A Few Thoughts on Regulation (EU) 2019/2088 and Regulation (EU) 2020/852." European Company Law 18, Issue 1 (2021): 15–21. http://dx.doi.org/10.54648/eucl2021003.

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Against the background of the EU policy goal to reorient capital flows towards sustainable investment, this article will review the extent to which Regulation (EU) 2019/2088 (Disclosure Regulation) and Regulation (EU) 2020/852 (Taxonomy Regulation) are effective in terms of increasing investor confidence to invest in sustainable economic activities. In this respect, particular focus will be on the relationship between the disclosure obligations and the terminology ensuing from the two regulations. Disclosure Regulation, Taxonomy Regulation, Sustainable Finance, Transparency, ESG, Sustainable t
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12

Giabelli, Anna, Lorenzo Malandri, Fabio Mercorio, and Mario Mezzanzanica. "JoTA: Aligning Multilingual Job Taxonomies through Word Embeddings (Student Abstract)." Proceedings of the AAAI Conference on Artificial Intelligence 36, no. 11 (2022): 12955–56. http://dx.doi.org/10.1609/aaai.v36i11.21614.

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We propose JoTA (Job Taxonomy Alignment), a domain-independent, knowledge-poor method for automatic taxonomy alignment of lexical taxonomies via word embeddings. JoTA associates all the leaf terms of the origin taxonomy to one or many concepts in the destination one, employing a scoring function, which merges the score of a hierarchical method and the score of a classification task. JoTA is developed in the context of an EU Grant aiming at bridging the national taxonomies of EU countries towards the European Skills, Competences, Qualifications and Occupations taxonomy (ESCO) through AI. The me
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13

Miranzo Díaz, J. "A Taxonomy of Corruption In EU Public Procurement." European Procurement & Public Private Partnership Law Review 12, no. 4 (2017): 383–95. http://dx.doi.org/10.21552/epppl/2017/4/5.

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Milovanović, Aleksandra, Ana Nikezić, and Jelena Ristić Trajković. "Introducing Matrix for the Reprogramming of Mass Housing Neighbourhoods (MHN) Based on EU Design Taxonomy: The Observatory Case of Serbia." Buildings 13, no. 3 (2023): 723. http://dx.doi.org/10.3390/buildings13030723.

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This article addresses the contemporary framework of housing at the EU level in the era of the ‘Housing at the Centre’ approach. More specifically, the research focuses on mass housing neighbourhoods (MHN) as the leading pattern of urban transformation in European cities in the second half of the 20th century, with the intention being to decode the possibilities for its rehabilitation in line with integrated approaches. The article combines (1) a review-based and systematically-oriented approach, in order to provide a state of the art of EU design taxonomy related to the housing issue, and, mo
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Rizzi, Paolo, and Lorenzo Turci. "Green Transition and Industrial Ecosystems: the Impact of EU Taxonomy for Sustainable Activities." Symphonya. Emerging Issues in Management, no. 1 (July 11, 2024): 22–35. http://dx.doi.org/10.4468/2024.1.03rizzi.turci.

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In this paper, we review the literature on industrial ecosystems and EU Taxonomy of sustainable activities. We then measure the size, dynamics and specialisation of the industrial ecosystems in Italy - as defined by the European Commission. Subsequently, we try to assess how much different sectors will be involved in the Taxonomy of sustainable activities: Manufacturing, Transportation, Electricity and Water Supply are those strongly involved in terms of employees. EU Taxonomy will radically change in the near future the financial reporting requirements and strategic management actions in the
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Pelikánová, Radka MacGregor, and Filip Rubáček. "Taxonomy for Transparency in Non-Financial Statements – Clear Duty With Unclear Sanction." DANUBE 13, no. 3 (2022): 173–95. http://dx.doi.org/10.2478/danb-2022-0011.

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Abstract The updated Directive 2013/34/EU brought a legal duty for large undertakings in the EU to include in their management report a non-financial statement. Considering the UN Agenda 2030, the European Green Deal and Action Plan on Financing Sustainable Growth, there was enacted Regulation (EU) 2020/852 aka Taxonomy Regulation which adds to this reporting duty the information about the environmental sustainability of the economic activities. What does it mean? Who, when and what must disclose and what are the sanctions for that? EU businesses and their stakeholders need answers to these fo
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Rahmawati, Silvia, Naila Maulidya Rahma, and Adib Naufal Musthofa. "Kalkulator Hijau Self-Assessment: Solusi Inovasi atas Evaluasi Praktik Taksonomi Keuangan Berkelanjutan di Indonesia." Balance : Jurnal Akuntansi dan Bisnis 10, no. 1 (2025): 55–68. https://doi.org/10.32502/balance.v10i1.582.

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Green taxonomy is a guideline for classifying companies in carrying out economic activities according to ESG regulations that impact funding. However, the transition from Taxonomi Hijau Indonesia (THI) to Taksonomi Keuangan Berkelanjutan Indonesia (TKBI) has made the classification more ambiguous. Additionally, this program remains voluntary, involves self-assessment, and lacks third-party verification, increasing the potential for greenwashing. This study aims to provide recommendations for optimizing the implementation of the green taxonomy in Indonesia to reduce the subjectivity of company
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Ichsan, Ilmi Zajuli. "HOTSEP: Revised Anderson’s Taxonomy in Environmental Learning of COVID-19." European Journal of Educational Research 9, no. 3 (2020): 1257–65. http://dx.doi.org/10.12973/eu-jer.9.3.1257.

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Keum, Byounguk. "A Study on the Legislative Procedure of the European Union - Focusing on the Enactment Process of the EU Taxonomy -." BUSINESS LAW REVIEW 39, no. 2 (2025): 41–61. https://doi.org/10.24886/blr.2025.06.39.2.41.

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Pacces, Alessio M. "Will the EU Taxonomy Regulation Foster Sustainable Corporate Governance?" Sustainability 13, no. 21 (2021): 12316. http://dx.doi.org/10.3390/su132112316.

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EU securities regulation has established a taxonomy of environmentally sustainable activities. This article discusses, from a law and economics standpoint, the potential of this taxonomy to support sustainable corporate governance. Corporate governance can be an efficient way to channel investor preferences towards sustainability because the concentration of institutional shareholding has lowered the transaction costs of shareholder action. However, there is a principal-agent problem between institutional investors and their beneficiaries, which depends on greenwashing and undermines sustainab
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Ibáñez Colomo, Pablo. "Legal Tests in EU Competition Law: Taxonomy and Operation." Journal of European Competition Law & Practice 10, no. 7 (2019): 424–38. http://dx.doi.org/10.1093/jeclap/lpz045.

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Lizikova, Marina S. "Political and legal aspects of paradigm change in the development of nuclear energy in the EU." Gosudarstvo i pravo, no. 9 (2023): 147. http://dx.doi.org/10.31857/s102694520027659-5.

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The article considers the choice of the European Union in favor of nuclear energy: political decisions and legal acts at the EU level are analyzed in the light of the EU Taxonomy, which is a key piece of legislation aimed at promoting the Green Deal, the Law on Delegated Taxonomy, the EU Parliament Regulation on the classification of hydrogen, produced by nuclear power plants as a low-carbon, as well as the Clean Zero Industry Act (NZIA). Based on the analysis of political programs, provisions of strategic planning documents and legislation of a number of EU member states, the author notes tha
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Tsatsou, Panayiota, Silvia Elaluf-Calderwood, and Jonathan Liebenau. "Towards a Taxonomy for Regulatory Issues in a Digital Business Ecosystem in the EU." Journal of Information Technology 25, no. 3 (2010): 288–307. http://dx.doi.org/10.1057/jit.2009.22.

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This article addresses the role of trust and regulation where small and medium-sized enterprises (SMEs) In the European Union (EU) make use of e-business in a digital business ecosystem (DBE). We argue that In order for digital business to develop among entrepreneurs In the EU and within different industry sectors and geographical locations, trust and regulation are of critical Importance. The article assesses the importance of this argument and focuses on the Interplay of regulatory and trust-based issues that need to be accommodated before one can expect SMEs to engage in e-business supporte
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Nita Danila, Andreea Corina. "Sustainable practices in the chemical industry: Insights from EU Taxonomy reporting." Central European Journal of Geography and Sustainable Development 7, no. 1 (2025): 6–22. https://doi.org/10.51865/cejgsd.2025.7.1.1.

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"This research looks at the corporate sustainable revenues, operational expenses and capital expenses to understand how they are linked to the broader sustainability strategy of corporations. We look at publicly listed companies in the chemical sector, within the context of the EU Taxonomy regulation. The objective of our research is to gather and examine data on economic activities in accordance with the EU Taxonomy regulation. We specifically concentrate on the revenues, capital expenditures (CAPEX), and operating expenditures (OPEX) associated with eligible and aligned operations. We used P
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Abel, Martin-Sebastian, and Garen Markarian. "The Rise and Fall of the EU Taxonomy: Lessons in the Implementation of Sustainability Accounting and Accountability." Die Unternehmung 78, no. 1 (2024): 45–68. http://dx.doi.org/10.5771/0042-059x-2024-1-45.

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The initial purpose of the EU Taxonomy was to establish a framework that defines environmentally sustainable economic activities within the European Union (EU), designed to address the urgent need for a common language and criteria to identify and classify sustainable investments. Its offspring, the EU-CSRD and European Sustainability Reporting Standards (ESRS), would aim to provide clarity and transparency to investors, businesses, and policymakers regarding the environmental performance of economic activities. Lofty goals notwithstanding, the daunting task to catalogize all business activity
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Bąk, Iwona, and Katarzyna Wawrzyniak. "Diagnosis of the socio-economic situation of Poland against EU countries." Wiadomości Statystyczne. The Polish Statistician 61, no. 5 (2016): 63–82. http://dx.doi.org/10.5604/01.3001.0014.0998.

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The aim of the study is the evaluation of the socio-economic situation of Poland in comparison to EU countries and the identification of the homogeneous groups of countries according to their level of development. The authors applied two approaches. The first approach classifies the countries according to social and economic variables separately. The linear ordering of countries was conducted by means of method using Weber’s median vector. The homogeneous groups of countries were identified with application of the three medians method and the method of the analysis of taxonomic measure differe
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Stańdo, Jacek, Iwona Mokwa-Tarnowska, and Magdalena Roszak. "Analysis of Learning Outcomes in Medical Education with the Use of Fuzzy Logic." Studies in Logic, Grammar and Rhetoric 66, no. 3 (2021): 609–16. http://dx.doi.org/10.2478/slgr-2021-0036.

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Abstract The national curricula of the EU member states are structured around learning outcomes, selected according to Bloom’s Taxonomy. The authors of this paper claim that using Bloom’s Taxonomy to phrase learning outcomes in medical education in terms of students’ achievements is difficult and unclear. This paper presents an efficient method of assessing course learning outcomes using Fuzzy Logic.
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Bánki, Olaf, Markus Döring, Thomas Jeppesen, and Donald Hobern. "Demonstration of Taxonomic Name Data Services through ChecklistBank." Biodiversity Information Science and Standards 7 (September 12, 2023): e112544. https://doi.org/10.3897/biss.7.112544.

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ChecklistBank is a publishing platform and open data repository focused on taxonomic and nomenclatural datasets. It was launched at the end of 2020, and is a joint development by Catalogue of Life (COL) and the Global Biodiversity Information Facility (GBIF). Close to 50K datasets, mostly originating from published literature mediated through Plazi's TreatmentBank, Pensoft Publishers and the European Journal of Taxonomy, are openly accessible through ChecklistBank. Data sets also include sources with (Molecular) Operational Taxonomic Units, such as from UNITE / PlutoF, National Center for Biot
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Kalogeraki, Eleni-Maria, and Nineta Polemi. "A taxonomy for cybersecurity standards." Journal of Surveillance, Security and Safety 5, no. 2 (2024): 95–115. http://dx.doi.org/10.20517/jsss.2023.50.

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Cybersecurity standards on a global scale are exhaustive, appealing to several types, such as glossaries, guidelines, methods, and objectives (e.g., Information Technology evaluation, requirement identification, risk management, and technical specifications). This chaotic range of standards towards the rapid pace of technological and threat evolution hinders stakeholders (e.g., security architects/developers, policymakers, testers, and auditors) from discovering which standards best meet their security needs. The paper analyzes this challenge and contributes to harmonizing standards by identif
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Dumrose, Maurice, Sebastian Rink, and Julia Eckert. "Disaggregating confusion? The EU Taxonomy and its relation to ESG rating." Finance Research Letters 48 (August 2022): 102928. http://dx.doi.org/10.1016/j.frl.2022.102928.

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Aquino, Andrea, Marco Bassetti, Edoardo Grasso, Fabrizio Martini, and e. Marcello Salvio. "Energy Efficiency of the Office Buildings in Italy: Insights for the European Taxonomy." Journal of Physics: Conference Series 2893, no. 1 (2024): 012043. https://doi.org/10.1088/1742-6596/2893/1/012043.

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Abstract Sustainable investments have led the Italian real estate market over recent years. Large enterprises invest in renovating their building stocks to optimize costs, respond to institutional pressures, and enhance their Environmental, Social, and Governance (ESG) scores. The ESG criteria orient the preferences of today’s investors by measuring a company’s sustainability and profitability; however, the ESG rating systems lack transparency, exposing investors to misleading sustainable initiatives (greenwashing) and risks of financial losses. The EU Taxonomy for Sustainable Activities (EU R
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Mihaylova-Goleminova, Savina, and Yuliya Haralampieva Jarova. "TAXONOMY-ALIGNED CONSTRUCTIONS VS LOCAL ENERGY EFFICIENCY STANDARDS IN SUSTAINABLE FINANCING." Facta Universitatis, Series: Law and Politics, no. 1 (December 23, 2024): 201. https://doi.org/10.22190/fulp240701017m.

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This paper presents the changes in the behaviour of banks related to sustainable financing in the real estate sector. The new market rules will trigger financial and administrative impact on the actors in the real estate market. Yet, they will also assist the decarbonization of the European building stock which corresponds to European Union aim to be climate-neutral by 2050. The analysis provides answers to the question why the actors in the real estate sector shall have an in-depth understanding of the (EU) Taxonomy legislation (the Sustainable Finance Framework) and be prepared to provide re
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Brożek, Jarosław, Anna Kożuch, Marek Wieruszewski, Roman Jaszczak, and Krzysztof Adamowicz. "Taxonomy Regulation as a New Instrument for the Sustainable Management of the Forest Environment in Europe." Sustainability 16, no. 20 (2024): 8799. http://dx.doi.org/10.3390/su16208799.

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Regulation (EU) 2020/852 of the European Parliament, also known as the Taxonomy Regulation, facilitates environmentally sustainable investments. It is part of the concept of the European Green Deal and a ‘tool’ for financial institutions, enterprises, and investors, facilitating the assessment of the environmental impact of a particular project. The Regulation contains the criteria an activity must meet to be considered environmentally sustainable. The role of the Taxonomy Regulation is to enable the flow of public and private capital towards ecological and sustainable activities. The document
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Walesiak, Marek, Grażyna Dehnel, and Marek Obrębalski. "Assessment of the Europe 2020 Strategy: A Multidimensional Indicator Analysis via Dynamic Relative Taxonomy." Energies 14, no. 16 (2021): 4990. http://dx.doi.org/10.3390/en14164990.

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Since 2010, the European Union countries have been implementing the objectives of the Europe 2020 Strategy aimed at smart, sustainable, and inclusive growth. The Strategy formulates nine indicators that are systematically monitored and assessed. Not all the indicators of the Europe 2020 Strategy could be used in the analysis in a direct way. Due to the limited availability and comparability of statistical data, this problem is presented in detail in part 2 of the article. The assessment of the achievement level of the Europe 2020 Strategy targets, both at the level of the entire European Union
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Chiu, Iris H.-Y. "The EU Sustainable Finance Agenda: Developing Governance for Double Materiality in Sustainability Metrics." European Business Organization Law Review 23, no. 1 (2022): 87–123. http://dx.doi.org/10.1007/s40804-021-00229-9.

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AbstractThis article argues that the regulatory steers in the recent EU Sustainable Disclosure and Taxonomy Regulations rely heavily on the outworking of market-based governance to meet public interest goals in sustainable finance. Hence, additional work in sustainability metrics development that informs the investment sector of sustainable performance in companies would be of key importance. This article argues that there remain gaps in EU leadership for governing metrics development, and suggests that EU-level governance can be designed appropriately, especially in a multi-stakeholder manner
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Paskauskas, R. Andrew. "Decoding 5G security: toward a hybrid threat ontology." Open Research Europe 4 (February 19, 2024): 34. http://dx.doi.org/10.12688/openreseurope.16916.1.

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The rapid deployment of 5G technology ushers in a new era of connectivity with unparalleled potential, but it also presents unprecedented security challenges. A meticulous review of ENISA's Taxonomy is undertaken, specifically in its application to 5G networks and their cybersecurity assets. This work also evaluates the relevance of cybersecurity structures in other EU papers and ENISA reports, providing critical insights into the evolving landscape of cybersecurity. In the context of hybrid threats, the study categorizes these multifaceted challenges using the established taxonomy. It establi
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Kalintiri, Andriani. "Analytical Shortcuts in EU Competition Enforcement: Proxies, Premises, and Presumptions." Journal of Competition Law & Economics 16, no. 3 (2020): 392–433. http://dx.doi.org/10.1093/joclec/nhaa013.

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Abstract Analytical shortcuts lie at the heart of competition enforcement and have crucial implications for both substance and procedure. Nevertheless, not all of them are created equal. This point has been rather missed in competition scholarship due to the tendency to use the term ‘presumption’ in an overly expansive and ultimately inaccurate manner. Aspiring to inject some conceptual clarity in the discussion, this work proposes a taxonomy for distinguishing common analytical shortcuts in law enforcement comprising proxies, premises, and presumptions in the technical sense. With this taxono
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Jenei, Szonja, Arnold Tóth, Kobla Sewornu Afadzinu, and Botond Géza Kálmán. "EU sustainable finance framework." Journal of Infrastructure, Policy and Development 8, no. 15 (2024): 9485. https://doi.org/10.24294/jipd9485.

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Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foun
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Corapi, Elisabetta. "Current Issues on the Transition to a Sustainable Economy in the European, Italian and Middle East Framework: Green Bonds Standards and Greenwashing." European Business Law Review 34, Issue 7 (2023): 1167–92. http://dx.doi.org/10.54648/eulr2023053.

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The Italian Constitutional amendments (artt.9 and 41) represent an implementation of the UN Sustainable Development Agenda in the European framework. The package of measures adopted by the EU in this context, outlines the importance of sustainable finance strategy, aimed at financing the transition towards a sustainable economy. A tool to enable the pursuit of this transition is Green Bond. The EU Commission launched a taxonomy proposal aimed at creating Green Bonds quality standards and certifications, because the existing industry standards are still based on definitions of green projects th
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Kailis, Alexandros. "Pursuing Environmentally Sustainable Public Policies and Economic Activities: The EU Taxonomy Regulation." International Journal of Environmental Protection and Policy 9, no. 6 (2021): 130. http://dx.doi.org/10.11648/j.ijepp.20210906.11.

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Alessi, Lucia, Theodor Cojoianu, Andreas G. F. Hoepner, and Giovanna Michelon. "Accounting for the EU Green Taxonomy: exploring its concept, data and analytics." Accounting Forum 48, no. 3 (2024): 365–73. http://dx.doi.org/10.1080/01559982.2024.2369343.

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Kalogeraki, Eleni Maria, and Nineta Polemi. "A taxonomy for cybersecurity standards." Journal of Surveillance, Security and Safety, no. 4 (April 28, 2024): 95–15. https://doi.org/10.5281/zenodo.12569153.

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Cybersecurity standards on a global scale are exhaustive, appealing to several types, such as glossaries, guidelines, methods, and objectives (e.g., Information Technology evaluation, requirement identification, risk management, and technical specifications). This chaotic range of standards towards the rapid pace of technological and threat evolution hinders stakeholders (e.g., security architects/developers, policymakers, testers, and auditors) from discovering which standards best meet their security needs. The paper analyzes this challenge and contributes to harmonizing
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Esposito, Lorenzo, Giuseppe Mastromatteo, Andrea Molocchi, et al. "Green Mortgages, EU Taxonomy and Environment Risk Weigthed Assets: A Key Link for the Transition." Sustainability 14, no. 3 (2022): 1633. http://dx.doi.org/10.3390/su14031633.

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The need for a quick and radical green transition gives a key role to the financial system as the main source to fund the change. This debate also involves the development of banking regulation tools able to serve the transition. Building on previous works, we propose a method to weight banks’ assets that combines conventional financial risks and environmental risks to calculate prudential capital requirements, and we apply it to the EU Taxonomy’s technical screening criteria to build an environmental risk indicator based on the buildings’ energy consumptions. We show how to calculate the tool
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Brühl, Volker. "Green Financial Products in the EU — A Critical Review of the Status Quo." Intereconomics 57, no. 4 (2022): 252–59. http://dx.doi.org/10.1007/s10272-022-1057-2.

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AbstractThe financial sector plays an important role in supporting the green transformation of the European economy. A critical assessment of the current regulatory framework for sustainable finance in Europe leads to ambiguous results. Although the level of transparency on environmental, social and governance aspects of financial products has improved significantly, it is questionable whether the complex, mainly disclosure-oriented architecture is sufficient to mobilise more private capital into sustainable investments. It should be discussed whether a minimum taxonomy ratio or Green Asset Ra
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Malecki, Catherine. "The role of AMF (French Market Authority) in TaxonomyReporting: an invaluable field guide to environmentallysustainable economic activities." BOHR Journal of Financial Market and Corporate Finance (BJFMCF) 2, no. 1 (2024): 1–8. https://doi.org/10.54646/bjfmcf.2024.14.

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The 2023 AMF Taxonomy Report was published on 20 November 2023 and provides an unprecedented, highly technical overview with a valuable educational dimension. The 2024 AMF Taxonomy reporting of financial institutions is also very interesting. It provides valuable information about the “taxonomy reporting” introduced by Article 8 of Regulation (EU) 2020/852, known as the “Taxonomy Regulation,” which is already part of the vast body of information on sustainability that companies will be required to disclose according to a specific timetable based on certain criteria. It shows that the Taxonomy
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Ostojic, Suzana, Lorenzo Simone, Mark Edler, and Marzia Traverso. "How Practically Applicable Are the EU Taxonomy Criteria for Corporates?—An Analysis for the Electrical Industry." Sustainability 16, no. 4 (2024): 1575. http://dx.doi.org/10.3390/su16041575.

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This study addresses the current and future mandatory reporting on taxonomy alignment for companies within the EU, examining the practical applicability of criteria outlined in the Climate Delegated Act. Focusing on the electrical manufacturing industry through a case study, a five-step method was developed to assess the usability of the sector-specific criteria. The results highlight the need for enhanced usability across all criteria and offer key recommendations for policy development. Particularly, the substantial contribution criteria for climate change mitigation relating to the “manufac
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Petrova, Irina, and Anna Ayvazyan. "Perceptions of the EU’s Power in the Eastern Partnership Region: The Case of Armenia." European Foreign Affairs Review 23, Special Issue (2018): 61–78. http://dx.doi.org/10.54648/eerr2018011.

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Recent changes in the European Union’s (EU) regional and global environment triggered academic revision of the concept of the EU international actorness. A trend is emerging to analyse the EU through the prism of geopolitics, which is often presented as an opposition to the dominating Normative Power Europe approach. This article argues for a more nuanced and comprehensive approach to the EU’s power. By applying Barnett and Duvall’s (2005) taxonomy of power to EU foreign policy analysis, the study focuses on compulsory, institutional, structural and productive types of power employed by the EU
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Hill, Robert J. "Constructing Price Indexes across Space and Time: The Case of the European Union." American Economic Review 94, no. 5 (2004): 1379–410. http://dx.doi.org/10.1257/0002828043052178.

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This paper considers the problem of how to construct and reconcile price indexes across space and time. A general taxonomy of panel price index methods, containing four broad classes, is proposed, along with five criteria for discriminating between them. Methods from each of the four classes are then used to compute spatial and temporal price indexes for the 15 countries of the European Union (EU) over the period 1995–2000. Using these panel price indexes, I test whether or not price levels and relative prices converged across the EU over this period.
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Tocelovska, Natalja, and Aleksandra Anna Meinerte. "The role of the Eu Green Bond Regulation in accelerating sustainable finance in the Baltic region." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 1, no. 31 (2025): 48–56. https://doi.org/10.25143/socr.31.2025.1.48-56.

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The European Union (EU) Green Bond Regulation aims to further align private investments with the Paris Agreement, minimise greenwashing and enhance transparency, offering a robust framework for European Green Bonds. While the academic research actively explores green bonds as part of the investment portfolio or environmental, social and governance agenda, relatively less interest is dedicated to the regulatory challenges. The aim of this paper is to analyse the impact of the EU Green Bond Regulation on the Baltic green bond market, focusing on its implications for market development, regulator
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Careri, Francesco, Tilemahos Efthimiadis, and Marcelo Masera. "2020–2022: Pivotal Years for European Energy Infrastructure." Energies 15, no. 6 (2022): 1999. http://dx.doi.org/10.3390/en15061999.

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The development of energy infrastructure is crucial for the fulfilment of multifaceted European Union (EU) policy objectives in the energy field. The EU’s support to projects is financial, technical, and political, and explicated through a series of legislative acts. This opinion aims to provide an overview of the main energy policy initiatives introduced in recent years (or soon to be introduced) and their impact on European energy infrastructure development. Examples include the revision of the Trans-European Networks for Energy, funding mechanisms to foster sustainable investments in renewa
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