Please use this identifier to cite or link to this item: https://evnuir.vnu.edu.ua/handle/123456789/23098
Title: “Taxonomy” for sustainable development in the European Union
Authors: Kamiński, Ryszard
Affiliation: Adam Mickiewicz University in Poznań, Poznan, Poland
Bibliographic description (Ukraine): Kamiński R. “Taxonomy” for sustainable development in the European Union. UKRAINE INNOVATE: сучасні моделі для відновлення: збірник тез доповідей V Міжнародної мультидисциплінарної науково-практичної конференції (Луцьк, 25 жовтня 2023 р.). / За заг. ред. Павліхи Н.В. Луцьк : Вежа-Друк, 2023. 211 с. С. 165-168.
Conference/Event: UKRAINE INNOVATE: сучасні моделі для відновлення
Issue Date: 25-Oct-2023
Date of entry: 19-Nov-2023
Publisher: Луцьк: Вежа-Друк
Country (code): UA
Place of the edition/event: Луцьк
Keywords: sustainable growth
taxonomy
European Green Deal
Page range: 165-168
Abstract: In recent years, decisive steps have been taken in the European Union to combat climate change and decarbonise the economy. It was assumed that a prerequisite for this was an increase in financial flows towards less polluting activities and at the same time a reduction in greenhouse gas emissions. There is a consensus that efforts to date in this direction have been insufficient. One of the most frequently cited reasons for this was the lack of universally accepted definitions of projects and assets that can be considered sustainable1. Against this background, a ‘taxonomy’ regulations has been adopted in the EU. The aim of this text is to highlight the most important issues related to the ‘taxonomy’ system, as well as to evaluate it. A critical analysis of the literature and legislation as well as a comparative approach have been used in the preparation of this text.
URI: https://evnuir.vnu.edu.ua/handle/123456789/23098
ISBN: 978-966-940-513-5
References (Ukraine): 1. G-20 Green Finance Synthesis Report, G20 Green Finance Study Group, 15 July 2016, http://www.g20.utoronto.ca/2016/green-finance-synthesis.pdf, access 5.09.2022.
2. Action Plan: Financing Sustainable Growth, https://climate-adapt.eea.europa.eu/en /metadata/publications/action-plan-on-financing-sustainable-growth, access 1.09.2022.
3. Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance) L 198/13.
4. Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (Text with EEA relevance). C/2021/2800.
5. Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance), C/2021/4987.
6. Commission Notice Technical guidance on the application of ‘do no significant harm’ under the Recovery and Resilience Facility Regulation 2021/C 58/01,C/2021/1054.
7. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance), PE/35/2022/REV/1.
Content type: Conference Abstract
Appears in Collections:UKRAINE INNOVATE: сучасні моделі для відновлення

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