IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/22525_13.html
   My bibliography  Save this book chapter

Meeting the EU’s Sustainability Disclosure Rules - a mission (im)possible?

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Martina Macpherson

Abstract

This chapter sets out to evaluate and compare the key current policy and regulatory developments in Europe and their implications for the investment value chain. It aims to highlight the implications of the EU’s Sustainable Finance Action Plan, the EU’s Sustainable Finance Disclosure Regulation, the EU’s Green Taxonomy, the EU’s Markets in Financial Instruments Directive (MiFID) II and of pending ESG ratings regulation across European jurisdictions, and their implications for the investment value chain. It briefly sets out to assess, compare and map the different additional cross-EU, and national disclosure and labelling regimes with the EU’s Sustainable Finance Disclosure (EU SFDR) regulation, and aims to establish if more harmonised and standardised rules, and an interoperability of these frameworks, can address the fragmentation challenges - and how.

Suggested Citation

  • Martina Macpherson, 2024. "Meeting the EU’s Sustainability Disclosure Rules - a mission (im)possible?," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 13, pages 224-249, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_13
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00023
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:22525_13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.