EU Taxonomy in the Context of Environmental, Social and Governance (ESG) Ratings

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dc.contributor.authorHolúbek, Ivan
dc.contributor.authorSkýpalová, Renata
dc.contributor.authorRuschak, Michal
dc.contributor.authorSavov, Radovan
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2023-09-27T12:41:01Z
dc.date.available2023-09-27T12:41:01Z
dc.description.abstractThe effects of climate change will have a significant economic impact on the global economy in the future. In some cases, these will be gradual changes, while others will be more dramatic. These occur at a higher frequency of extreme weather events. The impacts caused by the effects of climate change, which are already taking place on a large scale and are visible, are costing billions of dollars. The 2030 Agenda for Sustainable Development, adopted at the 2015 New York Summit, includes 17 global sustainable development goals (SDGs). The aim is to universally manage the development of contemporary society on a global and local level. The European Green Deal is the European Commission's plan for the ecological and societal transformation of the European Union's economy for a sustainable future. The main objective of the European Green Deal is to make Europe a climate-neutral continent by 2050. An ecological transformation of companies' business models in the EU will be inevitable and a prerequisite for the path towards a sustainability model. In order to meet the above objectives, the European Commission has developed an evaluation base (EU taxonomy) that will allow transparent decision-making towards sustainability. Companies will have to disclose their economic activities in a transparent and comparable way, which will contribute to a rapid and green transformation of the economy.en
dc.formattext
dc.identifier.doi10.15240/tul/009/lef-2023-30
dc.identifier.isbn978-80-7494-627-1
dc.identifier.urihttps://dspace.tul.cz/handle/15240/172846
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
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dc.relation.ispartofLiberecké ekonomické fórum 2023cs
dc.relation.ispartofLiberec Economic Forum 2023en
dc.subjectESGen
dc.subjectEUen
dc.subjectenvironmentalen
dc.subjectentrepreneurshipen
dc.subjectbibliometric analysisen
dc.subject.classificationM14
dc.subject.classificationA13
dc.subject.classificationH59
dc.titleEU Taxonomy in the Context of Environmental, Social and Governance (ESG) Ratingsen
dc.typeproceeding paperen
local.accessopen
local.citation.epage281
local.citation.spage274
local.facultyFaculty of Economics
local.fulltextyes
local.relation.abbreviationLEFcs
local.relation.abbreviationLEFen
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