Taxonomy – A Burden or Driver for the Business
| cris.sourceId | oai:journals.unwe.bg:article/1195 | |
| dc.creator | Boeva, Bistra | en |
| dc.date | 2023-10-02 | |
| dc.date.accessioned | 2026-09-24T23:19:30Z | |
| dc.date.available | 2026-09-24T23:19:30Z | |
| dc.description | The objective of this paper is to examine the impact of the Taxonomy (Regulation 2020/852) on business in the non-financial sector. It is a consecutive paper, written by the author on the topic of sustainability – the purpose of the company, the global value chains and the transition of the business model on the road to a climate neutral Europe. The regulators and the politicians see the Taxonomy mainly from the perspective of sustainable financing. Researchers and consultants analyze the new norms for sustainability as a driver for new financial products and an enabler for a better-functioning European Capital Market. The Taxonomy impacts the economic entities in the non-financial sector and shapes their priorities about sustainability. The implementation of the Taxonomy by the non-financial business is in the scope of the paper. Although the implementation period is short, it is important to examine how business reacts to the new norms of sustainability. | en |
| dc.format | application/pdf | |
| dc.identifier | https://yb.unwe.bg/index.php/yb/article/view/1195 | |
| dc.identifier | 10.37075/YB.2023.1.01 | |
| dc.identifier.uri | https://ds.e-dnrs.org/handle/123456789/1983 | |
| dc.language | en | |
| dc.publisher | Academic Publishing UNWE (AP-UNWE) | en |
| dc.relation | https://yb.unwe.bg/index.php/yb/article/view/1195/1186 | |
| dc.rights | Copyright (c) 2023 Bistra Boeva (Author) | en |
| dc.rights | https://creativecommons.org/licenses/by/4.0 | en |
| dc.source | Yearbook of UNWE; No. 1 (2023); 7-16 | en |
| dc.subject | Taxonomy | en |
| dc.subject | Sustainability | en |
| dc.subject | Climate change | en |
| dc.subject | Climate adaptation | en |
| dc.subject | Sustainable activities | en |
| dc.subject | G38 - Government Policy and Regulation | en |
| dc.subject | K22 - Business and Securities Law | en |
| dc.subject | M10 - General | en |
| dc.title | Taxonomy – A Burden or Driver for the Business | en |
| dc.type | Peer-reviewed Article | en |
Files
Original bundle
1 - 1 of 1