The neglected role of social factors: towards an EU-wide social taxonomy

Graniglia, Giuseppe (A.A. 2021/2022) The neglected role of social factors: towards an EU-wide social taxonomy. Tesi di Laurea in European business law, Luiss Guido Carli, relatore Nicola De Luca, pp. 116. [Single Cycle Master's Degree Thesis]

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Abstract/Index

History of sustainable finance. Concept of sustainable finance. The origins of sustainability from the concept of “sustainable development to “corporate social responsibility”. Paris agreement: a landmark of the fight against climate change. The 2030 agenda for sustainable development. Impact of Covid-19. The European legislative framework. Reorienting capital flows towards a more sustainable economy: the 2018 sustainable finance action plan. Information disclosure as a driver of sustainable finance: from the non-financial reporting directive to the sustainable finance disclosure regulation. An attempt to define sustainable activities: regulation 2019/852 the environmental taxonomy. Increasing the shareholders ‘engagement: the SRD II. Proposal: corporate sustainability due diligence directive. The role of social factors in the EU’s regulatory framework. Social taxonomy as a tool for classifying social investments. The rationale of a taxonomy regulation. The merits of the social dimension. Green taxonomy as a role model. Proposed structure of a social taxonomy. Concerns about a social taxonomy.

References

Bibliografia: pp. 107-116.

Thesis Type: Single Cycle Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Chair: European business law
Thesis Supervisor: De Luca, Nicola
Thesis Co-Supervisor: Mosco, Gian Domenico
Academic Year: 2021/2022
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 12 Jan 2023 13:38
Last Modified: 12 Jan 2023 13:38
URI: https://tesi.luiss.it/id/eprint/34571

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