Las entidades financieras ante el reto de la taxonomía europea de inversiones sostenibles y la información sobre economía circular

Main Article Content

Darío Benito Bentué, Econ.
Miguel Marco-Fondevila, Dr.
https://orcid.org/0000-0003-2717-8389
Sabina Scarpellini
http://orcid.org/0000-0001-7077-5352

Resumen

In the face of the "European taxonomy of sustainable investments" launched by the European Union, this paper analyses how entities within the banking sector inform their stakeholders about the circular economy to contribute to sustainability objectives. To this end, we have analysed the sustainability reports of a sample of Spanish financial institutions. Besides, the use of financial instruments for circular models such as renting has been analysed as a case study for a specific financial company.

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Article Details

Cómo citar
Benito Bentué, D., Marco-Fondevila, M., & Scarpellini, S. (2022). Las entidades financieras ante el reto de la taxonomía europea de inversiones sostenibles y la información sobre economía circular. UCJC Business and Society Review (formerly Known As Universia Business Review), 19(73), 120-161. Recuperado a partir de https://journals.ucjc.edu/ubr/article/view/4464
Sección
Finanzas y Contabilidad
Biografía del autor/a

Miguel Marco-Fondevila, Dr., University of Zaragoza

Dr Miguel Marco-Fondevila is an Assistant Professor at the Accounting and Finance Department at the University of Zaragoza (Spain) and a researcher and project manager at CIRCE Institute for research in energy in Zaragoza. He has a PhD in Corporate Social Responsibility and Sustainability from the University of Zaragoza and a bachelor in Business Administration, specializing in Finance, from Göteborg University (Sweden). With 15 years of research experience in CSR, sustainability, energy markets and circular economy, he has coordinated and participated in more than 10 European & Mediterranean projects in the same fields. As a teacher, his focus is on accounting and accountability. His topics of research are circular economy, Business sustainability and accountability, and eco-innovation.

Sabina Scarpellini, Universidad de Zaragoza

Departamento de Contabilidad y FinanzasInstituto de Investigación CIRCECoordinadora Grupo de Investigación en Socioeconomía